No special rates for special income, no deductions for home mortgage interest, no earned income credit. The bottom bracket should probably include a 0% rate for those poverty level individuals who cannot pay. The only exceptions for special deduction would be Section 179 expense at some reasonable fixed amount to encourage capital expenditures (not SUV's) and the charitable contribution deduction to encourage charitable gifts. Of course, business would deduct direct expenses to determine a net income subject to tax.
We do need to continue the payroll tax, with social security and medicare tax on all wages and net self-employment income.