Jimmy Carter actually said...

I recommend that Congress enact a series of proposals that will reform our tax system and provide $25 billion in net tax reductions for indi...

The simplification efforts that were begun in 1977 will be continued and expanded in the tax program I am presenting today.

The fixed fee system eases the administrative burden, reduces the potential for price manipulation, and is familiar to the trade.

This has been completely evolved using the new zero-based budgeting technique.