Happy, happy, happy are we who now know the Internal Revenue Service (IRS) "is taking [steps] to ensure large corporate, large partnerships and high-income individual filers pay the taxes they owe." Yes, we're cracking down on the high fliers in their high-flying corporate jets.

But what about the ordinary worker in Muncie, Munster, Mooresville or Middlebury who writes off a pickup truck as a farm or construction business expense, when its primary use is as a means of getting to work, and the family to high school sporting events?

Real life example: Mrs. S has a fabric store that is often closed. The vehicle she drives to and from the shop has magnetic signs on each side door advertising "Mrs. S Fabrics." Were her expense records for the vehicle audited by the IRS?

Probably not! Too small an item to be worth the time of an IRS agent. Too much pressure from the NFIB (National Federation of Independent Businesses) to sustain the 2017 gratuitous tax cut? And, just the sheer number of small business folks, startups, college programs, venture capitalists, and honored heroes of American entrepreneurship must deter extensive investigation.

This aspect of tax equity came to mind while reviewing data on the growth of Hoosier non-farm proprietorships. Over the twenty years between 2002 and 2022, the number of these businesses has grown by 62%, while ordinary Wage & Salary (W&S) jobs have realized an increase of a mere 9%.

If we declare, arbitrarily, that only changes of plus or minus 5% at the county level are significant, we will find only 29 of our Indiana's 92 counties saw increases in the number of W&S jobs. However, 83 counties witnessed growth in the number of non-farm proprietorships.

Despite an average annual rate of inflation of 2.5%, 73 counties had real growth in average wages and salaries. Yet, non-farm proprietors' income advanced in only 15 counties.

What's the problem? Imaginative readers will develop fine stories about the reasons for the diverse patterns of growth observed. How come Fayette County lost 3,800 W&S jobs (38%), but gained only 75 nonfarm proprietors (4%)?

How did it happen that, after adjustment for inflation, average real W&S advanced statewide 11.0% and nonfarm proprietors' average real income similarly grew by 11.1%?

Does the federal tax code, which treats Wages and Salaries differently from non-farm proprietors' income, magically eliminate, offset, and equilibrate the living standards of two very different economic pathways?

Glory be to Congress! It doth do no harm while it doth do nothing!