Income tax should be progressive, with the people making more money not only paying higher taxes, but paying a progressively higher rate. A flat 20 percent tax rate would significantly reduce taxes for all fairly and relieve the overhead of the tax code. Fixing the federal tax code would still leave a great deal of opportunity for the states to take everyone's money. It's time for real fairness in taxes. Certainly the federal government should simplify the tax system.
Loopholes are facts of life where laws are concerned.
A real flat tax rate would be the most logical way to eliminate the current mess. You could move the tax return processors to tax enforcement and perhaps capture a big chunk of the 20 percent-plus gray market of income that now goes unreported. A flat tax of 15 percent probably would do the trick if applied to every single income. No deductions, exemptions, loopholes. There should be no tax for anyone earning under the federal poverty level.