Joseph Jacobs Thorndike (July 29, 1913 – November 22, 2005) was an American editor and writer.[1] He was Managing Editor of Life for three years in the late 1940s, and a co-founder of American Heritage and Horizon magazines. (wikipedia)
What you had at that time was a president really interested in tax reform and a very skillful Treasury secretary (James Baker) interested in advancing the ideal.
When you talk about a tax plan that has to make it through Congress, you can't alienate the blue states, because you need a lot of red votes in blue states to get it passed.