Joel Slemrod (University of Michigan, Ross School of Business) has posted My Beautiful Tax Reform on the Michigan web site:

No more April 15 to look forward to? Not if Ross School tax expert Joel Slemrod’s "beautiful tax reform" is adopted. The policy, named after the idea that artists and writers often embrace simplicity as being beautiful, would mean Americans would not have to file tax returns, but would enjoy a low, basic rate with the usual tax credits built in, thus relieving government of heavy administrative burdens.

Business and capital income would be systematically subject to progressive taxation by eliminating the benefit of graduated corporation income tax rates, offering a credit for corporation taxes paid by tax-paying public corporations, and cleaning the corporate tax base.

In his paper, "My Beautiful Tax Reform," Slemrod, director of the Office of Tax Policy Research and the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy, discusses economic assumptions and value judgments on tax systems such as the national retail sales tax, value added tax and flat tax.