I recently received a rather hefty tax refund check from Uncle Sam, and another one I from the State of Colorado about which I cannot complain. For most people who receive such checks, this is cause for rejoicing. After all, nobody ever shot Santa Claus. Very few people ever stop to consider what this means. The larger the refunds you get from the powers that be, the larger the interest-free loan you have given them. Of course, then, almost no one ever gives our current tax code any real thought at all. Although they certainly talk a good game, the...