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.
I favor a flat tax, too. And the end of withholding. Then let the filing date be in mid-to-late October . . . giving a whole new meaning to "October Suprise."
Gee, April 15 is now my favorite day of the year. It's the day when I fill out my one-page Singapore tax return. A couple of weeks later, they send me the bill - my entire income tax liability for the previous year, in a lump sum. The next day, I send them the check.
It's a big check - this year, almost 11% of my income. But it's the only time I pay tax: there is no witholding, no local taxes, no social security, just that one check.
So, every year, I can ask myself "was it worth the money?" Since I'm still here, you can guess the answer.