Regardless of the particulars, the underlying theory is the same: To reduce the tax burden for people who take on the costs of creating new taxpayers (otherwise known as children).

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While businesses have in theory always owed those use taxes, the new paperwork burden has, not surprisingly, prompted howls of protest from small businesses.

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Though it's easy to accept this premise in theory, most people would say that the bureaucracy in their organization feels like a crushing burden.

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