And it would be fair. Everyone will pay the same tax and it will eliminate tax cheaters and corporate shenanigans.

Everyone else is parsing it in terms of lowering the corporate income tax. Eliminate it. It's not that big of a generator of income, and it's a double tax. Get rid of it, and you would have an explosion of hiring.

I would like to electrocute everyone who uses the word 'fair' in connection with income tax policies.

Pay your people the least possible and you'll get from them the same.

There will be a big tax cut for the middle class. But any tax cuts we have for the upper class will be offset by less deductions that will pay for it.

In this country, we have partnerships, we have S corps, we have LLCs, we have a series of entities that do not pay corporate income tax.