Tax simplification by removing deductions can lead to a fairer income distribution, less need for tax advice, and more tax revenue. Lowering income tax rates while simplifying the tax base can either reduce income inequality or increase efficiency, depending on the type of rate adjustment. A flat tax rate can benefit the wealthy but improve labor supply, while a progressive rate schedule can reduce inequality but increase overall tax distortions. The impact of tax base simplification on income inequality and tax distortions varies based on how tax rates are adjusted.