I think it would be wiser to scrap the tax code and provide a flat tax with no exemptions (including churches and foundations) for any entity grossing more than, say, $45,000 (current dollars) per annum.

Kill the loopholes, make a tax threshold that spares the seriosuly disadvantaged, but thereafter, make the ratio uniform all the way up. Plenty of incentive to improve one's condition, although the incentive lags briefly between 45K and around 50K.


A