I think Republicans from Romney down need to get together & sing off the same tax reform page. Any viable tax reform is going to have to be based on a few pro-freedom limited-gov premises:
(1) Income belongs to the one earning it.
(2) The legit sole purpose of taxation is to fund government's Constitutionally mandated purposes.
(3) It is not the place of the ruling elite class in government to decide who gets what.
(4) Questions about whether a given person acquired $$$ honestly or 'fairly' belong in the civil & criminal court system subject to standards spelled out in statutes, not in the tax code or tax collection agencies.