I've got problems with Rand Paul, but this does sound good:

So on Thursday I am announcing an over $2 trillion tax cut that would repeal the entire IRS tax code—more than 70,000 pages—and replace it with a low, broad-based tax of 14.5% on individuals and businesses. I would eliminate nearly every special-interest loophole. The plan also eliminates the payroll tax on workers and several federal taxes outright, including gift and estate taxes, telephone taxes, and all duties and tariffs. I call this “The Fair and Flat Tax.” . . .
I've been signed up for the WSJ site, and the damn thing still won't let me log in and read the whole thing, therefore the bit at Insty is all I've got.  But that bit does sound very good.