It's not taught in the American schools system, but before 1913 there was no personal income tax. The first years of the income taxes, in 1913 the income of $20,000 ( $617,557.58 inflation adjusted) was taxed at 1%, and at $500,000 ($15,438,939.39 now) at 6%. This is what made America rich (the Gilded Age was still before the income tax), the wealth that's being squandered now on entitlements and on foreign wars.

Here's the entire 4 page long first ever 1040 form with instructions, in its entirety. Those who dealt with complicated income taxes recently, can compare the complexity.

Also, one should not underestimate the psychological burden of compliance (fear of compliance often makes one not engage into a business activity that would otherwise be socially productive) and the required time investment for compliance.