The tax code is complicated enough as it is. A flat tax without deductions and credits makes much more sense and would include a large segment of the population who do not pay taxes currently. If the Leftists want a fair tax system, it seems that making everyone pay the same percentage is the most fair. The federal income tax would be reduced to a low fixed percentage of, say 9-10% and be supplemented with a federal sales tax. That way people aren't punished for being successful, but non-essential purchases are still taxed to keep the Leftists from revolting about there not being a progressive tax.