Tax Complexity - Amity Shlaes

Amity Shlaes has a good piece today on Bloomberg.com (here) regarding the complexity of tax plans offered by Democrats and Republicans.  Tax complexity serves a variety of interests, none of them productive:

• Obscures tax increases, or at least makes them hard to see and understand
• Enables the wealthy and well-connected to avoid taxation, since they're the only ones really able to navigate complexity to their advantage
• Empowers politicians, who can reward or punish groups with targeted tax breaks or increases 
• Facilitates fiscal irresponsibility 
• Fans the flames of class warfare and division

The Hedge Tax is designed to eliminate complexity, which is the most important tax reform we need to undertake.