Orrin Hatch actually said...

I see no need for a land-value tax, especially at the federal level.

It also is vital that every American adult pay some tax on income (or, eventually, consumption), so that everyone has 'skin in the game.'

Fairness, in the context of the tax code, means that similarly situated taxpayers should be treated similarly.

the exhaustive work of the Simpson-Bowles Commission...proposed reducing the number of tax rates to three