Dr. Kamerschen says he did NOT write that piece and does not know who did. Someone in internet folkloreland decided the tax story sounded better if it was written by a PhD.
I know some folks here are not snopes.com fans, but they do get a few things right.
http://www.snopes.com/business/taxes/howtaxes.asp
They’ve traced it back to a letter to the editor in 2001, but that may not be the origin.
Regardless of who wrote it, the content is what is more important.