The entirety of economic entities is not conveniently split between "employees" and "businesses paying employees". Even aside from disabled, burnouts, unemployable, trust funders, criminals, barterers, and simple parasites, there exist sole proprietors, partners, and individual contractors, whose income never gets distributed to any employees.
Your hypothetical "fair system" will have to have policies and regulations in place to deal with all of these situations.
As far as I can see, the only opportunity for real fundamental simplification is to completely drop all taxes on income, and substitute consumption-based taxes. And even that is not as simple as it sounds (how does it deal with barter, for example?).
Your hypothetical "fair system" will have to have policies and regulations in place to deal with all of these situations.
As far as I can see, the only opportunity for real fundamental simplification is to completely drop all taxes on income, and substitute consumption-based taxes. And even that is not as simple as it sounds (how does it deal with barter, for example?).