I'll preface this by saying, that as an Objectivist ( the philosophy of Ayn Rand ), I'm against all taxation. I consider it a form of slavery. I advocate voluntary government, not supported by slavery, and I think that the 16th Amendment repealed the 13th. ( Read them for yourself and see what I mean! ) I see a switch to voluntary government as the only possible way that we'll ever end forced-collectivist government and get government under the control of the People again - by forcing government to run solely on voluntary contributions.
That way, the People would control the government again, government wouldn't be able to take as much of your life and property as they please, and government might be reduced to just the essential things that our founders intended, which might be 10-20% of what it does now! Most people would voluntarily support real national defense - not global adventurism - , police, sheriffs, highways, courts, schools - all the things that we really deem it necessary for the government to do! Just not the other 80-90% that is arbitrary and frivolous, that government has grown to do in the last century since Progressive Socialism took over.
But that being said, I realize I'm in a tiny minority with this, and will likely never see it happen in my lifetime, at least until sometime after the Collapse, if we don't sink into a dark age of tyranny, and if human freedom is ever realized again after that. ( Read Ayn Rand's "Atlas Shrugged", if you haven't yet, and her novella "Anthem" as the sequel and possible aftermath of the "Collapse".)
But as far as realistic tax reform, the best tax reform plan that I've heard so far, came from a Libertarian doctor in Colorado Springs. This must have been 15 years ago, but it's still the best I've heard.
He said to get rid of all other taxes and just have a sales tax on everything. It could be a national sales tax, to support the federal government, a state sales tax to support the state government, and a local sales tax to support the city.
Very simple, and everyone would have skin in the game. It might total 18% on everything we'd buy, but no one could avoid it. It would also take the tax burdens off of all businesses, from small business to corporations, which would mean staggering job growth! Just imagine businesses not having to deal with all the tax accounting and massive tax burdens that they have now! It would produce hiring big time! And the inconvenient reality now, is that businesses don't pay taxes anyway, it gets passed on to their customers as dishonest covert additional taxes! Truth!
But it's the opposite of the Marxist tenet; "From each according to his abilities, to each according to his needs.", or the massive redistribution of wealth that Obama and his Progressive Socialists have heaped upon this nation, so they would never ever go for it!
The only way it can ever happen is if the American people would wake up and sweep them out of the way, then just do it!