An article by tax reformer, Lord Jacobs, in the (UK) Daily Mail, of all papers:

[Joe Chi Minh]

http://www.dailymail.co.uk/money/article-1101987/SATURDAY-VIEW-Lowering-taxes-solve-lot-problems.html

Presumably, there would be some applicability, in principle, to the case of the US.

[Zynx]

1. The problems he outlines do have some application here.

Credits and deductions make nominal rates difficult to pin down. Actual tax burden, for all of our tax policy changes, have not dramatically altered the percent of GDP paid in taxes due to the complexity of the tax code.

I think he comes at this from a hidden supply-side angle, but it was an interesting read.

[Joe Chi Minh]

2. Well, he does seem to over-value the contributions of the very rich,

but I like his identification of the reality that the system needs to be clarified to ensure that they at least pay what they are supposed to. As with the legal system, the powerful like to make things more opaque to the public, rather than less.