I've heard different theories ranging from 17% to 23% on what the flat tax would need to be to cover current expenditures.

Here's how rates come out for a flat individual/corporate income tax, based on maintaining constant levels of revenue to pay the nation's debts etc. (not including SS/Medicare payments)

http://www.library.unt.edu/govinfo/subject/vital.html

"The chart below shows a hypothetical set of flat tax rates and allowances that would result in revenue neutrality. This model, produced by the Congressional Budget Office shows that all federal income tax revenues [SS/Medicare, or Federal Unemployment, excise taxes and tariffs unchanged] could be fully replaced by a system with a flat tax rate of 13.1 percent and no deductions. Allowing total deductions for a family of four to reach $36,800 (more than double the amount allowed in 1995) would require a 19.9 percent rate."

Joint Economic Committee

**Revenue Neutral Tax Rates for Alternative Allowances and Exemptions Under a Flat Tax**
Standard Allowances	Option 1	Option 2	Option 3	Option 4	Option 5
Single	$13,100	$13,100	$ 6,550	$ 6,550	$0
Joint	$26,200	$26,200	$13,100	$13,100	$0
Head of Household	$17,200	$17,200	$ 8,600	$ 8,600	$0
Dependent Exemption	$ 5,300	$ 2,650	$ 5,300	$ 2,650	$0
Revenue Neutral Tax Rate	19.9%	19.4%	16.8%	16.3%	13.1%

Source: Congressional Budget Office, 1995.

If it were to be a Flat individual income tax alone(without personal exemptions, or any deductions), the rate would be the effective total federal tax rate with respect to gross family income.

Total federal taxes as a percentage of gross family income is 23.5% (taxfoundation)

"Total federal taxes as a percentage of gross family income is 23.5%."

Good information. Based on the perceived waste that goes on in government, 23.5% is way too high. It would be my proposal that we work our way down to the 10% rate over a period of ten years or so. Even though the protest asks for a flat rate by 2004, it would not be until 2014 that we would actually reach the target of 10%. This would allow government time to cut and adjust as necessary.