Gee. What a novel idea. Didn't Adam Smith have a similar notion about this concept 200 hundred years ago?
I favor a flat tax because I favor simple.
But beyond that, there is no reason for the April 15 madness we go through every year. This is, I think, unique to the US. In most countries where there is an income tax, the money is deducted from your paycheck, and that is the end of it. There is no need to go through the annual business of filing. You file when you are first hired, to establish what your deductions are, and that is it.
No need ever to repeat the process unless your deductions change.
If your spouse works, fine, her taxes are deducted same as yours. Your income doesn't affect hers.
Unless you are a business, there is no reason ever to go through what we go through every year.
bump
If we can't get the "fair tax" the flat tax would be the next best thing.