"But the point isn’t to design a tax system capable of supporting the government, but to devise the simplest, fairest tax code devoid of niggling manipulations, and tailor the government to fit the revenues."
Precisely. He gets to the heart of the matter in a single sentence. The point is to set up a fair taxation system and provide Constitutionally required services. Not to create a rapacious taxation system designed to humble and hobble the Evil Rich People. Nor to reward the Noble Poor. Nor to squeeze the ever loved but often screwed Middle Class. The point is that we're all in this together and all must pay some. Not some paying (nearly) all.