Florida, Nevada, South Dakota, Texas, Washington, Wyoming and Alaska have no income tax. They seem to be doing as well as income tax states.
...propose that it be 10%...
I like that number too. It works well with slogans about tithes for church.
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!