That 10% is not what i would suggest. First, 10% of what? I am expecting that you mean no deductions or exemptions and regardless of dependents and marital status. What counts as income?

Second, I think it should only be 10% of income that exceeds some lower bound like the poverty level.

Third, 10% is too small a percentage, more like 20% at least.

Me I would suggest ending income tax and change to a tax on net worth. A wealth tax. Again, with a threshold only tax wealth greater than say $100,000. Say 2% of everyone's net worth over $100,000. If you don't report something you own it is subject to seizure.