Ad. 2 I've seen proposals (in EU countries at least) to do the opposite: eliminate personal income tax in favour of VAT/Sales tax - removes the burden of filli

Ad. 2 I've seen proposals (in EU countries at least) to do the opposite: eliminate personal income tax in favour of VAT/Sales tax - removes the burden of filling (and more importantly processing) personal income tax returns, removes 99% of all entities that could be subject to tax audits and so on.