A flat tax on all income (including gifts, dividends, rental income, inheritance) above a certain level. No deductions for anything
You can eliminate corporate taxes, but any benifits that employe's get that are paid for by the company are classified as income for the employee.
So a business trip that is paid for by the company is not taxed unless the person flies in first class, and stays in a 5 star hotel. If the employees stays at the hotel longer for a bit of vacation time the return trip is classed as income.
This would be needed to prevent people from using corporations as a means to support their lifestyle while avoiding paying tax