For some reason, people think the most difficult thing about the tax code is that there is more than one tax bracket.
This is stupid. The statute that lists the brackets only takes up one page. Anyone who took eighth grade math could figure out their taxes owed in a few seconds given their income and a list of rates (although the IRS provides big charts because they figure correctly that a lot of taxpayers are too stupid to do eighth grade math).
The real reason the tax code is so big is because of the difficulty of defining what income is, and that’s a problem that will never go away as long as there is an income tax. But for most individual taxpayers with jobs, this is really easy, your income is equal to the amount on your W-2 form.
However, I think it would be a great thing if we got rid of all of what the tax code calls “personal deductions.” This includes home mortgage interest, local taxes, medical expenses and most importantly charitable deductions because the latter is abused by rich people like Warren Buffett and Bill Gates, and I also know that a lot of small-time taxpayers fraudulently lie about their charitable deductions.