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I would point out that most of the leading "flat" and "retail sales tax" plans promoted by conservatives and participants here on Free Republic are progressive to at least a small degree. When proposals apply a large standard deduction before calculating taxes due (most flat tax proposals) or provide for a sales tax rebate (some of the NRST proposals), they are, in essence, turning flat taxes into mildly progressive taxes. Frankly, I think that's a good thing and conservatives might have an easier time selling their tax proposals to moderates and liberals if they'd concede this point rather than pretending that "progressive taxation" is unspeakably evil.