PCJ, Maybe 50%. The paperwork for the sales tax and rebates and exceptions would be added. A Flat tax based on income {three lines on a tax form} would eliminate about ninety percent of the paperwork. That is why most lawyers and financial "experts" have such a problem with a true flat tax. It puts them out of work, and taxes their income the same rate as everyone else. They can't handle not having benefits above the "common" people. Peace and love, George.