[jtheory]

That's a great idea! Each year, they could choose some number of winners from everyone who gets their return in on time, with no corrections required.

They'd have to sort it carefully enough that it wouldn't be a loophole for abuse (e.g., if you win, could you be hired by a major corporation who will somehow funnel their entire worldwide revenue though you?), and to be sure a Zuck-level taxpayer doesn't win it, but then that'd be a huge motivation for people who do pay taxes to get their paperwork together in time.

Of course, simplifying US tax law would be even better -- "filing your tax" return could be trivial for most people, but it isn't -- but that's proved a hard nut to crack.