Professor Elam

That would be the number of tax returns filed last year, a huge waste of time and money. 

Dick Armey weighs in on the tax code in this article. Local and state candidates running on no tax platforms have done well.  I am still waiting for a candidate to emerge who has seized this as an issue.  You cannot grasp the enormity of this futile exercise until you start working and earn enough to have to wrestle this alligator. Personally my opinion is that accountants are too tied to the tax guy image and not to the business success image. As such they tend to be treated like tax mechanics or fire extinguishers. They are only brought ought in time of fire or emergency.  That is no way to build a profession.

Also check out The Fair Tax.

Here is Steve Forbes on the Flat Tax.