[humbletheFiend]

Under the ARMEY proposal, you forfeit your deductions (weep), and the tax form is the size of a postcard. The simplicity of it all demands that CPA's and the IRS would have to reduce their numbers. Clint Eastwood once put it this way, if the flat tax were passed the IRS would be replaced by a little old lady and a PC.

I understand that the tax code can be simplified by, among other things, eliminating various deductions. What I don't understand is the connection between uniform rates and simplification. Once I've waded through the deductions and the more complicated parts of the code, the simplest part of the project is to find the appropriate rate. They even provide a table for that and making the rates uniform won't significantly simplify that task.

I do understand the usual philosophical arguments in favor of uniform rates, but I don't think that they have much to do with simplicity. And I hate to see the effort to create a simpler tax code stymied by its being attached to the more controversial demand for uniform rates.

[heleny]

What I don't understand is the connection between uniform rates and simplification.

Suggestions for a uniform tax rate often include the elimination of deductions.
With no deductions allowed and with only a flat tax rate, the tax forms should be much simplified.