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  I am not clear exactly what you are saying Brian.
  
  Just remember the objective of tax should be only to raise the revenue needed for public services. the police and most importantly of all, defence. The exact level and indeed what constitutes public services is arguable, I would for instance set a much lower level than most people.
  
  If the tax system in simplified and lowered you do a number of things:
  1/ you stimulate the economy
  2/ you reduce the opportunities and make it harder to avoid tax
  3/ you in fact reduce the need to avoid tax
  4/ you make it easier for people to understand the tax they pay and plan
  5/ you reduce collection costs
  
  Ultimately you can end up increasing revenues as a result.

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