Michael Kinsley: The flat tax is a bad idea, as viable as a flat earth By MICHAEL KINSLEY Guest Commentary IT IS TRUE that the Republicans are the party of ideas and the Democrats are the party of reaction. Republicans set the agenda, and Democrats try to talk the country out of it. But the Republican Party is hardly the Institute for Advanced Studies. The GOP uses ideas like seasonal sports equipment — taking them out when needed, then scraping the mud off and stuffing them back into the garage until they are needed again. Remember term limits for members...