Friday is the dreaded deadline for income taxes. Income tax has evolved into a convoluted, contradictory tax code that no one can explain -- not the politicians, and not even the IRS.

It is full of reverse earmarks for favored groups and industries. Americans are forced to keep records, fill out forms, divulge personal information and use precious resources to submit the information correctly and on time, or evade as much as they can get away with.

Tax laws are so complex that there are up to 1.2 million paid tax preparers in the country. Battalions of accountants, lawyers and computer experts -- some of the best minds in the country -- are required. Unfortunately, their brainpower is adding nothing to the nation's standard of living.

Albert Einstein said, "The hardest thing in the world to understand is the income tax."

In a country formerly known as the "land of the free," shouldn't saving for education, retirement and other things we need be as simple as putting money in the bank? Instead, Congress has manufactured hundreds of special savings rules to influence our decisions and possibly favor friendly industries.

There must be better ways to fund our state and federal governments. One suggested reform of income taxation is called the flat tax. It would replace the Internal Revenue Code with a system designed to raise revenue in a much less destructive fashion. Income would be taxed at one low rate, eliminating double taxation of saving and investment and removing special preferences, credits, exemptions, deductions and other loopholes that have caused complexity, distortion and corruption.

Several other countries have a flat tax, which can be reported on a post card, for those who have income above the poverty level.

Another proposed reform would involve taxing consumption rather than income. This is called the Fair Tax. The Fair Tax plan is a comprehensive proposal that replaces all federal income and payroll-based taxes with a progressive national retail sales tax. It abolishes all federal personal and corporate income taxes, gift, estate, capital gains, alternative minimum, Social Security, Medicare and self-employment taxes and replaces them with one simple, visible, federal retail sales tax, administered primarily by existing state sales tax authorities.

No W-2, W-4, 1099, withholding or record keeping. Tourists and illegal immigrants buy stuff and therefore also would pay taxes.

How about a real stimulus bill for our economy? The best estimate of the amount of money hiding in overseas investments is $13 trillion -- money that belongs to American citizens and corporations. Why is this money working overseas instead of here in this country? To escape the high tax burdens.

We need to get rid of the income tax and replace it with something that is both simple and fair and which can fund government services and help our economy get back to work. Unfortunately, politicians fear tax reforms would reduce their power.

Furthermore, our Congress Critters do not listen to us once they get to Washington. However, either one of these tax reforms could be adapted by the state of Wisconsin, where our representatives live among us. If you agree, contact your state senator or representative.

Jim Maas of Rothschild is a member of the Libertarian Party of Wisconsin