"Uh, a flat tax could be easily implemented without requiring personal tax returns."
Sure, a flat tax can be made into anything you want it to be, right?
You want a consumption tax? Flat tax can do that.
You want a tax that doesn't tax prior savings? A flat tax can do that.
You want a tax that doesn't require personal tax returns? A flat tax can do that.
Whatever you want in a tax reform proposal, the flat tax can do ..... as long as you don't require that the specific proposal be committed to writing and the trade-offs determined in advance, the flat tax can be absolutely anything you want. Never mind that getting a "concept" passed into law is impossible.
You want a consumption tax? Flat tax can do that.It is a consumption tax.
You want a tax that doesn't tax prior savings? A flat tax can do that.A flat tax doesn't tax prior savings.
You want a tax that doesn't require personal tax returns? A flat tax can do that.A flat tax could be implemented that doesn't require personal tax returns.