Only makes sense if you conclude that taxing income is the way to fund government. Flat taxes have been under discussion for a great many years...to no avail.
There’s a large component of the public (myself included) who find consumption taxes as the better way. That argument is ongoing, as well.
Regardless of where someone settles on that argument, the deeper reality is this: Tax Reform without Spending Reform is a fool’s game.
Get the government (at all levels) off the scam model that is baseline budgeting and replace it with true zero-based budgeting. Sunset ALL government programs as an element of their enabling legislation.
And, ideally, return the Federal government back within the confines of the Constitution...scrap the Dept of Ag, Dept of Ed, Dept of Energy, HHS, IRS, the Fed, and all the rest of the commie claptrap that has been foist on the American people in the last 200 years.
Wean back from the social support nets...SocSec, Medicare, Food stamps, and all the rest. Get the government out of everything not covered by the enumerated powers.
That’s a good start.
An expenditure tax makes a lot of sense. It would increase our nation’s savings rate, amongst other things—something we could greatly benefit from.