> flat taxes don't get rid of the complexities of the tax code
Most flat tax proposals don't allow for exemptions. You pay your taxes off your gross salary, full stop. That would eliminate 99% of the tax code complexity for most individuals.
The median individual return is under $50,000, and more than 80% of filers in that group just take the standard deduction. Not to mention, they get free use of most electronic preparation services.
> Gross income isn't income for purposes of taxing.
It is for personal income (business income is different.)
Well, strictly, adjusted gross income is income for purposes of taxing, but AGI is gross income after deductions allowed in the tax code, and "flat" tax proposals -- including Paul's -- almost without exception call for eliminating most deductions or all deductions (Paul expressly states that he will eliminate all except for charity and mortgage-related deductions.)
(Keeping one of the complexities of the current tax code, Paul continues to allow more deductions for businesses than individuals.)
Most flat tax proposals don't allow for exemptions. You pay your taxes off your gross salary, full stop. That would eliminate 99% of the tax code complexity for most individuals.