Section1
Loopholes closed, universally
Carve-outs, shelters, and engineered deductions end across the board. A simple code applied equally, regardless of how expensive your accountant is.
Section2
Complexity is the loophole
Every page added to the tax code is a page only the wealthy can afford to exploit. Radical simplification is not a convenience — it is the enforcement mechanism.
Section3
Equal treatment as principle
The same rules produce the same obligations. No favored industries, no favored classes, no purchased exceptions.