This is not simple. If the tax rate were $10 per person across the board, that would be simple. 10% of what is what the question reduces to. What if I have an

This is not simple. If the tax rate were $10 per person across the board, that would be simple. 10% of what is what the question reduces to. What if I have an investment that increases in value? Does the gain count as income? What if I don't sell it? What if I receive non-monetary compensation? Is that income? How valued? What if I have a loan forgiven (as in the article)? Do I pay tax on the forgiven amount? What if I lose money or spend money? Does that affect income, or am I being taxed on my gross income? What if my company pays for my rent and other living expenses? Is that income? If you don't close these "loopholes" then the 10% just becomes a penalty for the people who don't have the time or the knowledge to circumvent the rule, but for those that do, they just don't have any "income" so there's no problem. The closure of the loopholes creates more loopholes, that push the problem upstream until only the very wealthiest individuals can afford to not pay taxes.