Our Tax System Is an Unfair Mess: Here's How to Fix It

Make the U.S. attractive to labor and capital with low rates and a simple, fair tax system and the populace and economy will benefit.

Tax reform is admittedly a field of dreams: the entrenched elites who pull the levers of the status quo will use their power to game or modify any reform that limits their greed, and so any real tax reform is reduced to pie-in-the-sky fantasies.

Nonetheless, discussing an alternative system of taxation that is fairer and simpler helps establish two impor…