Since I am currently engaged in doing the taxes for two businesses I own, a trust for my daughter and my personal taxes I thought I would take a moment to do something other than curse.
I think a flat tax would eliminate a lot of the mischief government gets up to in trying to reward its cronies and punish its enemies, and it would be much simpler to calculate. But eventually it would evolve back into the monster we have now as exceptions for this or that are included. Even if passed as a Constitutional Amendment I am sure the merry band of misfits who populate the Supreme Court would undo it and declare it null and void as the court has done with every other amendment outside of the ones that provide them with a paycheck and centralize power amongst their circle of friends.
Nevertheless, for the simple mischief of it, and because I know it would temporarily discomfit them, I would nevertheless propose a Constitutional Amendment whereby all Congressmen and Senators are given tax forms containing the changes they wish to see implemented in the tax code and they are made to fill them out by themselves while sitting at the their desks on the floor of the Congress without any help. After one hour their papers would be taken up and checked for accuracy. If any of them are in error then the law is not enacted. That would certainly cut down on their appetite for causing trouble through the tax code.
Of course that would never work since anyone against the law could just get the answers wrong on purpose to scuttle the thing. And if you limited the test to just those members who voted for the change then you would get some joker who would vote for it just to tank it during the written exam portion so that wouldn’t work either. But you might be able to remedy this by tying their salary to the results that they get. Say if 90% of the members pass the test then they get 90% of their current salary. Of course the bastards would just raise their pay twice as much the next year. But we could remedy that with another law and before long you have them bound with something that in its complexity looks amazingly like our current tax code.Oh, the irony…