I feel the fairest tax is a flat tax with no exemptions for anyone. In order for a flat tax to work you would have to set some safeguards in place.
First, once you set the amount, say 10%, the percentage is to be locked and could not be used for political leverage. One party or another saying they would reduce it, get in office then jack it up instead. We’ve seen that played time and time again.
Second, to change the rate, the government would have to show to an odd number of independent auditors who would give their evaluations on whether or not the percentage needed to be raised or not. With the exception of a war, in which case the percentage could be raised to a predetermined number. Anyone who tries to bribe or achieves in bribing an independent auditing company will be tried for treason. If it is found that the auditing company accepted the bribe, the company and any of it’s agents that were involved shall likewise be tried for treason.
Third, any individual or company that falsifies income will have to pay twice the percentage on the falsified amount. If this is a continuous problem with an individual or company they will be tried for tax evasion and be given a predetermined sentencing, so that all are treated fair and equal.
Forth, any government agency that is found to be misrepresenting funds shall be investigated and the individual who was misrepresenting what the funds were being used for will be tried for treason.
This is just spit balling off the top of my head. Some punishments may seem harsh to some. I intended them to be harsh to send a clear message that this is not a game and playing the old bait and switch with tax dollars won’t be tolerated.
I would be interested to hear more ideas along these lines.