You want simplicity in your federal tax code? Deroy Murdock has a deal for you. He explains in a column posted at National Review Online.

Under the new GOP Congress, the future looks bright for fundamental tax reform. So Republicans and thinking Democrats should embrace my modest proposal: The 0–10–100 Tax Plan.

“0” is the number of deductions that would be allowed: Zero. The home-mortgage deduction? Gone. Business-dinner write-offs? Kaput. Charitable deductions? Sayonara.

As soon as we permit one exemption, then we must include a second. And then a third. Americans quickly would become freshly mired in the unfathomable bog that governs taxes today. The best way to handle the 73,954-page U.S. Tax Code is to go Nagasaki on it: Every loophole left behind.

“10” is the flat-tax rate on gross income. What did you make in 2014? Send 10 percent to Washington, D.C. Period. See you next year.

The 10 percent rate applies to income, regardless of source. So wages, speaking fees, capital gains, dividends, royalties, stock sales, gifts, and gambling winnings would face a 10 percent tax in the year that the income is received. Estate income would endure a 10 percent death tax, from dollar one. While I know any death tax will annoy my fellow supply-siders, we live in a world of tradeoffs. Oxen must be gored from Left to Right to make this work.

“100” is the percentage of Americans subject to tax. In 2013, 43 percent of Americans paid no income tax. This is absurd and unfair. So 100 percent of adults must pay federal income tax. Period. If you make $10 billion, send in $1 billion. If you make $1,000, send in $100.

Now, such a poor person, in turn, might receive, say, $20,000 in welfare. However, every American adult must file a tax return and pay a 10 percent tax on any and all income. Every adult must have skin in the game called the United States of America. We cannot have 57 percent of Americans finance the CIA, FBI, FDA, SEC, and TVA while the balance remains uninvested in our beloved federal leviathan.