Haircuts for job hunters?

I can think of no stronger an argument to the average person for sweeping United States tax simplification and reform than this video (a variation of which I saw while watching the Sugar Bowl on New Year’s Day — a game which, to be honest, was almost sickeningly boring after the first half):

Is a haircut a job-hunting expense?

Do you know the answer to the question the video poses under the current tax system? Answering the question is left as an exercise for the reader; it’d take me more effort to find out the answer than I’m willing to make. Good luck reading IRS documentation to figure out the answer! (Food for thought: which segments of society are most likely to know or learn about, and take advantage of, this deduction, particularly given that it requires itemizing deductions, among other restrictions? What classes of society benefit most and least?)

It will be of little avail to the people, that the laws are made by men of their own choice, if the laws be so voluminous that they cannot be read, or so incoherent that they cannot be understood.

James Madison, The Federalist No. 62

Instead, consider the answer under the far simpler Hall-Rabushka flat tax, occupying a single postcard-sized form (plus one for your company if you’re self-employed): the question is meaningless. Whether you get the haircut for personal pleasure or for job-search reputability, it wouldn’t affect your income tax in the slightest. More generally, an individual’s income taxes under the flat tax don’t depend at all on how he spends his money. (See Section 202, referencing Section 201 and Section 101; the law’s text, also linked from the above page, fits in seven nearly pocket-sized pages, so it’s easy to navigate it and only slightly less easy to understand its requirements. Analysis and understanding of its rationales is more difficult but is well within the grasp of an intelligent taxpayer with a numerical bent.)

In the meantime, Congress, please keep preserving the existing tax system and even making it more convoluted, complex, and distortionary — taxpayers love you for it!