Ted Cruz argues that eliminating the IRS would reduce the influence of longstanding politicians and lessen Washington's capacity to go against the desires of the American populace. He believes that such a move would empower ordinary citizens and promote a government that is more accountable to the people.

In his book "A Time for Truth," Cruz advocates for additional structural reforms, such as instituting a constitutional Balanced Budget Amendment, enforcing term limits for members of Congress, and implementing a lifetime ban on lobbying for former Congress members. These changes, he suggests, would further strengthen democratic governance and keep politicians more in line with the interests of their constituents.