It also needs to be this way. Radical simple tax systems are usually considered unfair by the people. Like 10% of all you income needs to go to the state. Then

It also needs to be this way. Radical simple tax systems are usually considered unfair by the people. Like 10% of all you income needs to go to the state. Then people ask why do I have to pay 10% when the rich also only have to pay 10%, thats unfair. (Well you can say progression is ok, so this is then solved). Here the more difficult one: if you tax income of companies, most will close down, so you need to allow tax deductions. Then what about tax deduction for IP fees? Of course nobody wants them, but IP is a big part of the US economy (worldwide) so should IP be protected, and expenses on IP be tax deductible? After a while you probably end up with a similiar system as of today.