Actually, the simplest would be the Flat Tax.
Fair Tax would require a constitutional amendment and substantial clarification of who pays, how much and on what.
IRS Commissar: I Find the Tax Code Complex, So I Use Enforcers!(Simplify the Taxation, All your Taxes is ours!)
In essence, the complicated tax code is a white collar form of Keynesian economics. Preventing tax code simplification is the reason a powerful Accounting lobby exists.
1) Compliance costs somewhere between US$350 and US$500 BILLION per year.
2) American citizens and businesses sending US$15 TRILLION in liquid assets out of the US financial system either by participating in the underground economy or using tax loopholes to put the assets in offshore financial centers (care to explain all those "banks" in the Caribbean?) to keep them out of the reach of the IRS.
3) No incentive to save and invest since both personal savings and capital investments are subject to income tax.
4) American companies moving jobs beyond US borders for income tax reduction reasons.
This, in my opinion, is flat-out economic stupidity. With FairTax in place and the 16th Amendment repealed, we'll end all the problems noted above and get over US$20 TRILLION in repatriated liquid assets and new investment from foreigners eager to take advantage to the USA being the world's largest legal tax haven, kicking off an economic boom that would make the boom of the 1980's and the 2002-2006 boom seem like a minor event.
The commissioner of the Internal Revenue Service, Douglas Shulman, told C-SPAN on Sunday that he uses a tax preparer to do his federal income tax return because he finds the tax code too complex to handle the job himself.... The U.S. tax code currently is over 67,000 pages.Its too complex for me too. That's why I don't bother with those 67,000 pages.
I just decide what amount of refund I want and work backwards from there. I never get greedy, honest.