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Paying taxes is a social obligation, and current tax law attempts to incentivize pro-social activities with lower taxes. However, these tax laws are subject to manipulation, rewarding behavior following the letter but not the spirit of the law.

What if we empower tax-collecting agencies to supplement tax-code-based assessments by empaneling juries of citizens to review tax avoidance behaviors? Instead of hiring creative accountants, our most impactful economic actors would need to consider whether the public would find social value in their tax-avoidance actions.

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