The income tax with its tens of thousands of pages of regulations is supporting an ARMY of well paid attorneys and accountants and lobbyists.
That’s why it’s extremely unlikely it will be simplified or repealed.
I heard an argument recently why that wasn’t necessarily so regarding a flat tax (not the sales tax). I can’t remember the logic, but I do remember thinking I should rethink those points reference a sales tax.
It had to do with accounting, best choices, and legal needs. There has always been a need for accountants and lawyers, and they are valuable in determining best choices.