I think income tax is extremely unfair at all levels, along with property tax, inheritance tax, and any other income-based tax. Taxes should be based on anticipated or real expenditures.
Sales tax is the answer. What one spends one can supposedly afford. Tax THAT rather than one's income. It's fair straight accross the board for fed, state, and local taxes. This would eliminate complicated tax forms and the filing of such.
I really don't understand why such a simple structure is not already in place.