I like your tax scheme, though with a flat tax it wouldn’t work. One raising the next generation of society is contributing to the perpetuation of society—those who deliberately avoid contributing ought to contribute some other way, or those who do contribute in this way ought to be exempted or reduced in their contributions in some other way, which amounts to pretty well the same thing.
“deliberately avoid contributing ought...”
With the flat tax, at least the one I would propose, there is no avoidance. Everybody pays something. Even if they have to take a loan.