Tax code complexity doesn't come from the number of tax levels (one or ten line in a table) but from the sheer number of tax exemption (99.99% of the content of your favourite tax code).

"Niche fiscales" in french. I use only two niches fiscales and I divide my income tax by two. Only 8599865 pages left in the tax code...

All tax exemptions should be unconstitutional everywhere.

If a government wants to give money to someone, the government should just write a check and book it in the budget. That way it would be fully transparent to everyone.

And remember that tax exemption are only for those who pay a decent amount of taxes, direct check can be to everyone, not just the rich.