As my father always said, "The power to tax is the power to destroy." The U.S. tax code is very complicated. That is because it seeks to control citizens and businesses through incentives and de-incentives in the way taxes are calculated. The founders envisioned a free people with limited government. Work is its own incentive, but the tax code interferes with the connection between productivity and wealth. That needs to change. A reasonable and low proportional tax for citizens and businesses would solve many of the problems created by the IRS and a complicated tax system.