How about a 9.75% sales tax rate nationally and no income tax?
If you enjoy a tax hike sure.
90% of the tax burden for most people is how difficult it is to file. Real tax reform would collect the same money from the same places with less paperwork.
It is not difficult to file your taxes. Have you never heard of FreeFile/eFile on the IRS website? If you make under something like $50,000, you can file your taxes for free online, either with a PDF form you fill in or through H&R Block/TurboTax/etc. And if your state has an income tax, you can file that through them at the same time, also for free. The whole thing takes maybe 20 minutes and is practically idiot-proof.
It boggles my mind when I drive through poor neighborhoods and see a tax prep place on every corner charging absurd fees and pushing refund advances at 300% APR on people. I can sympathize with people who get into the payday loan racket because they literally have no other way of getting credit, but this is just dumb. Why would you pay some urban entrepreneur $150 to do a service for you that you can get absolutely for free somewhere else?
Yes, for low middle income individuals, taxes are not difficult. For those who have to itemize and for small business owners, there are hassles.
From your statement about how "difficult it is to file" I assumed you were referring to the act of specifically filing one's taxes.
Again, there is tax software and bookkeeping software, there are printable W-2s available at your local office supply store, that should do for a very small business owner. If you're bigger than that, get an accountant.
I agree that filing taxes isn't "simple" for a small business owner, but I disagree with the idea that a flat tax or fewer rate brackets would solve that problem. If anything, that's one of the easier parts of doing taxes - they even give you a little table that shows you what rate you're in and how much you owe.
