There are varying degrees of evil involved in taxation.
All taxation is immoral. It is theft by an force you have no legitimate means of resisting. You statist poofs on the other side of the oceans are merely invested in a scheme which leaves your wallet light and the people it is supposed to help trapped in a never-ending cycle of parasitism and it's kind of pitiful to read defenses of it.
However, taxing things you need to earn a living, or required expenses for education, is considerably worse than taxing mere luxuries.
If you are going to remove tax deductions, then you need to remove taxation on most consumer items. Period.
As a point of fact, most proposed flat tax schemes remove federal sales tax entirely.
And don't get me started on the immorality of VAT. Let's quintuple tax the consumer, that'll show those capitalist running dog lackies who's boss!