Replying to Rand Paul's tax plan.

Basically Rand Paul stated he would abolish tax codes and make a flat 14% tax rate. How the fuck is that possible. I know the neighbors up north all pay around 15%, but they also only have to guard one border, they have an exponentially smaller military, and their Universal Healthcare does not cover any prescriptions etc. I'm just curious as to how he would do this (considering he has no power to do so) and wondering if any of you knew more about it than I did.