Yes, thanks.
As I mentioned before, we think that reviewing the entire system makes sense, but through a lens that looks at whether the system is too complicated for people to comply with. That has to be one of the key questions as you look. I wouldn't be looking for one-off fixes. I'd be looking at working on the whole system and trying to simplify it in general.
I agree completely with the idea that a simplified system will increase compliance, but I think it's important to understand why compliance or non-compliance happens. It could be tax evasion, but it could also be that either people are overwhelmed and can't understand it or they do something wrong because it's too complicated. Evasion has to be dealt with, but those other two things will be aided if the tax system is simplified.