There are TWO tax systems in America – one for the informed, and one for the uninformed. In 1913 when Congress created The income tax, they setup two systems. One system for employees, who get to write-off almost nothing; and the second for employers, which get to write-off almost everything. Since virtually all taxpayers were self-employed, home-business owners (they were mostly farmers), the business tax system received preferential treatment. It hasn’t changed since then!