The wisdom of Will

georgewill Tax simplification has been a frequent topic on this blog. So, I was enthused to see George Will knock the ball out of the park in describing the U.S. income tax system while addressing the issue in his WaPo Sunday column:

ìToday’s tax system was shaped by sadists who were trying to be nice: Every wrinkle in the code was put there to benefit this or that interest.î

The proposals that Will addresses would do more for the American economy than virtually any other proposal on the table at this point. Unfortunately, the proposals have virtually no chance of being implemented.

So it goes.

Super Bowl XLIV Primer

nfl Too much is written about the Super Bowl each year, so it is increasingly difficult to separate the wheat from the chaff. The following are a few pieces that will provide a good primer for this yearís contest:

This Hank Gola/NY Daily News article provides a wonderful overview of the colorful history of the New Orleans Saints, including the eminently forgettable Charlton Heston flick, Number One.

I tend toward being a stathead, so this Football Outsiders post provided the requisite statistical analysis of the matchup between the Saints and the Colts. The bottom line ñ itís a pretty darn even matchup.

If reading that post chloroformed you, Larry Ribstein lucidly explains why he doesnít even watch the Super Bowl.

Iíve noted before that we tend not to appreciate the fact that Colts QB Peyton Manning may be the all-time greatest NFL quarterback and certainly is one of the top three. This Judy Batista/NY Times article updates Manningís superb legacy while noting that his excellence is more a product of preparation, discipline and insight than physical tools. Also, check out this cool graphic on how Manning makes a split second read of the defense.

Finally, this equally interesting Greg Bishop/NY Times piece notes the not well-known fact that under-sized Saints QB Drew Brees ñ who has had one of the best four-season runs of any QB in NFL history ñ is actually one of the best athletes in the NFL. Brees explains in the video below how his San Diego-based personal trainer put together a fitness protocol that helped Brees recover from a devastating shoulder injury and prepares him for the grueling NFL season:

Kuroshio Sea

Justice Kennedy notices a couple of troubling issues

justice_anthony_kennedy Overcriminalization of life and the appalling condition of our countryís prison facilities have been frequent subjects on this blog over the years. At least one member of the U.S. Supreme Court has taken notice:

U.S. Supreme Court Justice Anthony M. Kennedy criticized California sentencing policies and crowded prisons Wednesday night, calling the influence that unionized prison guards had in passing the three-strikes law "sick."

In an otherwise courtly and humorous address to the Los Angeles legal community, Kennedy expressed obvious dismay over the state of corrections and rehabilitation in the country. He said U.S. sentences are eight times longer than those issued by European courts.

"California now has 185,000 people in prison at $32,500 a year" each, he said. He then urged voters and officials to compare that expense to what taxpayers spend per pupil in elementary schools.

"The three-strikes law sponsor is the correctional officers’ union and that is sick!" Kennedy said of the measure mandating life sentences for third-time criminal offenders.

As Doug Berman points out, perhaps Justice Kennedyís remarks are a prelude to the Supreme Courtís consideration of several important sentencing cases in its upcoming term. At some point, we need to ask ourselves the question ñ why are we doing this to ourselves?

How to complete a census

2010 is a census year, so itís a good time to recall one of the best Saturday Night Live skits ever, Christopher Walken answering a census takerís questions. Enjoy.

Running into the abyss

cliff fall 17th century philosopher Blaise Pascal observed in his Penses that we run heedlessly into the abyss after putting something in front of us to stop us seeing it.

Neil Barofsky, the Special Inspector General for the Troubled Asset Relief Program, observed something similar in his quarterly report regarding the troubled TARP program:

The government’s bailout of financial institutions deemed "too big to fail" has created a risk that the United States could face a worse fiscal meltdown in the future, an independent watchdog assigned to review the program told Congress on Sunday.

The Troubled Assets Relief Program, known as TARP, has not addressed the problems that led to the last crisis and in some case those problems have festered and are a bigger threat than before, warned Neil Barofsky, the special inspector general at the Treasury Department.

"Even if TARP saved our financial system from driving off a cliff back in 2008, absent meaningful reform, we are still driving on the same winding mountain road, but this time in a faster car," Barofsky wrote.

Barofsky wrote the $700 billion financial bailout has encouraged more risk-taking because bank executives, who are still receiving massive bonuses, figure the government will come to the rescue the next time they steer their ships nearly aground.  .   .   .

None of what Barofsky reports is a surprise to regular readers of this blog. It was not rocket science.

The Thrilla in Manila

thrilla As we prepare for the media tedium this Super Bowl week, it is a good time to appreciate the SI Vault, Sports Illustratedís wonderful web archive of outstanding sports stories from the past.

For example, check out this article by Mark Kram chronicling 1975ís Thrilla in Manila, the epic heavyweight championship fight between Muhammad Ali and his arch-nemesis, Joe Frazier. The following is his conclusion:

In his suite the next morning [the victorious Ali] talked quietly.

"I heard some-thin’ once," he said. "When somebody asked a marathon runner what goes through his mind in the last mile or two, he said that you ask yourself, Why am I doin’ this? You get so tired. It takes so much out of you mentally. It changes you. It makes you go a little insane. I was thinkin’ that at the end. Why am I doin’ this? What am I doin’ in here against this beast of a man? It’s so painful. I must be crazy.î

ìI always bring out the best in the men I fight, but Joe Frazier, I’ll tell the world right now, brings out the best in me. I’m gonna tell ya, that’s one helluva man, and God bless him."