Here's my solution. A single rate, flat tax on all wages, dividends, and capital gains. Paid by the payer of those items, i.e. employer or corporate entity.

As an example. Eliminate the personal income tax in favor of a wage tax, paid by the employer. Realistically, the employer pays the personal income tax anyway. When it's withheld on a pay check, the employee never actually sees it, other than a paper entry. In an ideal world, without the convoluted tax system, there should be no "refund or owe" on April 15. The only problem - I'm not sure what the IRS would do without the 200 million taxpayers to audit, not to mention the legislature.

The same logic applies to dividends and capital gains. The corporation would need to factor in the tax cost on pay-outs, sales, and trades.

Of course, it'll never work. Congress spends all it's time on collecting and spending. Simplification will never work. What would they do on their three-day work week.