I think I am being conservative at 35%.See my #532. 35% is extremely overboard, the actual revenue-neutral rate (in the absense of FCA or other credits) is a hair under 21%. The additional credits bring the rate up to 23%.If you include the federal government paying themselves a tax. If you do, then you need to raise more revenue or tell us how you are going to cut ~40% of government spending across the board (defense, homeland security, etc.).
How about starting with EPA, NIH, NPR, NEA, FCC,(the alphabet soup list is endless) then start looking at the multi-levels of unnecessary bureaucracies all through the federal government. Cutting ~40% of government is actually rather easy, without even touching on the necessities, such as national defense.