New York State Bar Association Journal

While "tax cheats" is a flexible, even amorphous term, I submit that the legal tax avoidance schemes provided by our Byzantine tax code cost government far more than criminal activity, and a flurry of prosecutions headlined in the penny press will do no more than distract the public from this fact. If you want to see a bunch of politicians scurry for cover, just mention the benefits of a flat tax.

Unfortunately, I am cynical in that I don't believe increasing the penalties for tax cheats would be effective, in practice, to raise revenue. In my opinion, it seems that the major tax cheats are now deeply entrenched in the government, either as lobbyists or as government employees; and it appears quite evident that government law makers turn a blind eye when enforcing rules against themselves. Perhaps a better method of raising revenue is to simply cut spending; a novel concept indeed for most government bureaucrats!

New York would be better declaring a tax amnesty. This might get inviduals and businesses who have not filed returns to file their returns. Once these people and businesses have filed and paid their back taxes, they might be more inclined to file and pay in the future.