As a side note, I think that's just amazing. The ultimate IaaS: your own private AWS.
I think they'd be better off moving up one step in the abstraction layer with something written in COBOL for the backend, and some kind of service layer whose clients can be updated over time as need allows. If they can de-couple and modularize as as possible, it will make future upgrades more manageable.
In many respects their data workload pales in comparison to what used to be called "big data". Their system is more analogous to airline scheduling in the need for availability, correctness, and longevity. They have to take a very conservative approach. Even if they were spending tens of millions a year on maintenance, that's a better option than the risk of a major downtime during tax season.
https://docs.aws.amazon.com/govcloud-us/latest/UserGuide/wha...
Or wait until the whole mess collapses, and start with really simplifying...
It is btw. far easier to game a complex tax system than a simple one. Talk to your current President about that.
At a certain point, the technical debt on this kind of thing is so large the only thing to do is toss it out, and start again.
Already have that.
"3 or 4 bands from then on"
Already have that.
"similar with inheritance tax, but a firm no dodging it policy for the very high value estates."
Already have that.
"Toss it into a decent simulation and make regional adjustments depending on local income, and actively try to address some of the regional imbalances over time with national funding for things like schools."
How is that going to make figuring out taxes easier? What if I live in one cost of living area for a while, then move to an area with another cost of living? Now I have to keep track of what income I earned where?
I can almost assure you that's the MASSIVE requirements tome they dev team is dealing with. They'll probably try to break things up and do things in an agile way. They may even have all the trappings of Scrum up to a Scrum of Scrums organization, but my guess is that the executive teams in charge are going to have a hard time coping with anything besides good old waterfall style implementation and can't fathom releasing the system in small parts (and with the ancient monolith in place it may be very difficult to so anyways.)
On top of all that, this system WILL be the subject of multiple lawsuits, even if it behaves exactly the same as the old system- people love suing about their tax bill. This causes all sorts of hand wringing and worry from the executive team, seemingly crazy refusal to change away "from the way we've always done it", and countless review meetings.
Finally the very existence of the IRS is treated with distaste by large number of members of congress, who will drag any flaws in the system up in front of committee and pillory everyone involved.
Given the project context, it'll be a real achievement to get it updated at all. So long as they are able to break up the monolith, it doesn't really matter what it targets at the start, at least there becomes a hope it can get moved later.