Imagine there's no IRS. It isn't hard to do. No Obamacare to pay for. And no budget deficits too. Imagine all the people, living with a flat tax. You may say Ted Cruz is a dreamer, but he's not the only one. He hopes some day—especially if you live in Iowa—you'll join him, and, well, he'll be president. That, at least, was the message during his announcement, oddly redolent of John Lennon, that he's officially seeking the highest office in the land. It was a conservative wish list to not only repeal the 21st century, but the 20th, too. About...