Jerry Brown was right - file it on a post card, set rate for ALL income. If there were not any loopholes, the overall rate would drop for almost everyone since those that have so many legal loophole advantages would pay more. And the system would be equitable. When it come right down to it, the tax system is social manipulation. Buy a house, deduct the mortgage interest. Everyone thinks that is great but the entity that gains in the Banking system. The taxpayer pays a dollar to the Bank and get about .30 cents back via the tax system. The Bank gets it $1 and you lose .70 cents. It is an illusion to believe homeownership is for everyone but the tax system makes you believe it is great.