What is the purpose of a tax system? The simple answer ought to be, to raise money to fund government operations. If that's so, then every piece of social engineering in the tax code needs to go. The progressive tax system, that fails even in its stated purpose, needs to go. Art Laffer proposes a simple two-tier tax system: Individual tax rates and corporate tax rates. Both are flat taxes at about 12%, which makes us competitive again. The savings simply from the increased simplicity will create a lot of wealth in this country. Of course a lot fo accountants and lawyers will be out of business.