Further, revenue neutrality is required.
The 23% tax inclusive is revenue neutral ... and would lead to spending/tax cuts by pols who want to be reelected. And you know how pols want to be reelected!
I don't trust the politicians to lower the rate on their own. If they could be trusted, we wouldn't be in the mess we are in. The tax change must be locked into a Constitutional Amendment. The 16th must be repealed. The new rate must be locked at 10%. Revenue neutrality would be part of the transition with a mandated decrease every year until 10% is achieved.