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Simplifying the tax code will only increase, greatly, the number of persons on the dole. Think of the 10’s of thousands of people who will be out of work.
So, a base tax of say 10 or 15 percent sounds good at the outset. But, then is will have to be increased to 20 or 30 percent to pay for all those new welfare recipients.

The day the Senate passed “comprehensive Immigration reform”. Two of its supporters Baucus and Hatch announced comprehensive “corporate tax reform.” Some of this is the payoff by the Dem's for supporting amnesty and making their partydominanant by diminishing the traditional middle class. Any way the GOPe needs to be taught a lesson about stabbing us in the back. Opposing their tax schemes that lower their taxes should be strongly considered.

Taxes are not primarily about revenue. Taxes are primarily about control.

The more confusing, convoluted and unfair a taxation system is, the more power it yields to lawmakers.

Therefore, the only kind of tax "reform" we will ever see is "reform" that makes taxes more confusing, convoluted and unfair.

best tax systems include low rates

Tax reform is difficult because 1/2 the country doesn't believe this. And it's in the democrat's interest to keep them from believing this. The biggest evil is not regressive taxes, or the fact that the tax burden of the poor & middle class should be lowered. The biggest evil is that tax rates are too low for "the rich" - and for a significant percent, tax rates on "the rich" will be too low as long as there is a group they consider to be "rich".

And, most who believe that also believe that there is no way the evil rich corporations/ceos will pass higher taxes on to consumers. The single positive thing about the rich is that they will gladly accept any increase in tax rates and not change their spending or investment habits and will not pass taxes to consumers.

I've even tricked liberals into arguing that "offshore tax havens" are a myth and that there's no need to be concerned with bringing foreign profits home because nobody would choose to invest overseas rather than home (at least not for tax purposes). Surprisingly, posting a URL to what they said last week arguing the opposite usually ends the discussion (surprising because I expect the discussion to turn to name-calling but they usually just shut up rather than moving to personal attacks)