The answer to the headline is, of course, a resounding NO.
Even the seeming hero of FR, Senator Cruz, is stuck on the same empty flat income tax ideas of Dick Armey and Newt Gingrich that we endured, to no profit, twenty years ago.
YUP!
We endured it? Rilly? When? I seem to have forgotten ....
When did we ever have a flat tax?
And btw, the same tax lawyers and other saprophytes that started boogering up the 1986 tax-simplification legislation, would go to work on a sales-tax-system so fast, you'd think the ground was moving beneath you with a massive infestation of termites. Which would be true.