I think it's important that a tax would be understandable to the average citizen. We should not have to hire an expert or have software to know what we are eligible for.
When we look at the number of things that are crammed into the tax code, we see there are all types of distortions. There are all types of things that treat certain groups more specially than others. Depending on the government of the day, those groups may be different, but the reality is that they are trying to cram in boutique measures, and we think that's unfair.
We think that distorts the economy. If the objective of a tax system is to raise revenue, we should decide how much revenue we want to raise and then try to find the simplest and most efficient way to do that.