A fine is a tax for doing wrong. A tax is a fine for doing well.
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Q: And the difference between tax avoidance and tax evasion? A: Jail.
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What does CPA stand for? Can't Pass Again.
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Q: What do you call a trial balance that doesn't balance? A: A late night.
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1  

Q: Why do accountants make good lovers? A: They're great with figures.
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