[KarlInOhio]

The flatness or the "progressivity"* of the tax rates aren't the real problem. You could have very progressive tax rates with a postcard form: "How much did you make? Look that up on a table and send in your taxes". If the first half of the table is 10% and the second half is 80%, it isn't flat but it eliminates most of the problems with the current code.

You could also have the current nightmarishly complicated tax system with a single rate on you Adjusted Gross Income.

In the past couple of months I've had to deal more with taxes than I have in a long time. (No longer a W-2 employee, so I have to worry about estimated taxes now). More than ever I am a fan of the Fair Tax. No forms, no returns, no withholding for most people. Retailers just have to send in a percentage of their retail sales to the feds without worrying about how much was for food, clothing, medicine or any other things which aren't taxed in some state sales taxes.

*Progressive: Moving forward; advancing. Tending to become more severe or wider in scope, as of a disease or paralysis.

[pigdog]

And actually, keep in mind that all the flat tax plans keep in place the payroll taxes which are probably the most regressive part of the present system.