I think your ideas are good.
The conservative position should be:
- LOWER TAX RATES
- SIMPLIFY THE TAX SYSTEM (end the social engineering via tax code)
- REDUCE THE BURDEN ON THE ECONOMY (which is defined by tax rates as well as absolute amounts, ie, double taxation is bad, as is our tax system's focus on production, we should have more consumption-oriented tax system)
- STOP FEEDING THE BEAST (meaning keep total tax take low)
You dont really want to raise taxes, you want to eliminate loopholes and make the system better and fairer. I like your ideas. Eliminating the mortgage and state income tax deduction is a good idea, as is the separate standard deduction for savings and investment.
You got it right. The tax burden on the economy includes the 80 hours or so that the average American dedicates to complying with the tax law and almost certainly would prefer to use doing other activities. It also includes the entire tax preparation industry. The complexity of the tax code confuses and frustrates me and perhaps a few other imbecile-Americans lucky enough to land a paying job.
The state income tax deduction is simply a way by which taxpayers in states with low (or no) state income tax can subsidize taxpayers in states with high state income taxes.
The only justification is that we should not have to pay taxes on taxes. It would be fairer if all states had the same tax rate. Then the state income tax deduction would not be a subsidy.