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The Equal Taxation and Simplification Amendment

SECTION 1. The Congress shall have power to lay and collect taxes on the income, revenue, and realized capital gains of natural persons and artificial entities, without apportionment among the several States, which shall be applied at a single, uniform rate.

SECTION 2. Congress shall make no law authorizing tax deductions, exemptions, credits, or special preferences.

SECTION 3. The Sixteenth Article of Amendment to the Constitution of the United States is hereby repealed.

128-BIT HEXFLAKE
Taxation Economy Simplification flat tax

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Adapts classical economic flat-tax models by eliminating deductions and repealing the 16th Amendment. The Hall-Rabushka Flat Tax Proposal (Hoover Institution); Congressional Research Service Report 98-529.

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