A theory on the two types of programmers has parallels in the accounting profession: There are two “classes” of programmers in the world of software devel­opment: I’m going to call them the 20% and the 80%. The 20% folks are what many would call “alpha” programmers — the leaders, trail­blazers, trend­setters, the kind of folks that […]

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“The ideal tax system … is neutral to business activity. In such an ideal system, individuals and businesses would base their economic decisions solely on the merits of the trans­ac­tions, without regard to tax impli­ca­tions. In reality, tax-induced economic distor­tions are a fact of life, and a more realistic goal is to maximize the occasions […]

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