Here's a simple flat tax primer from the Heritage Foundation that explains how a flat tax system would work and why it would be beneficial for our country. There are numerous advantages, but three are of particular import in my mind.

No Double Taxation of Saving and Invest­ment. Flat tax proposals would eliminate the tax code’s bias against capital formation by ending the double taxation of income that is saved and invested. This means no death tax, no capital gains tax, no double taxation of saving, and no double tax on dividends. By taxing income only one time, a flat tax is easier to enforce and more conducive to job creation and capital formation. ...

An End to Micromanaging and Political Favor­itism. A flat tax gets rid of all deductions, loop­holes, credits, and exemptions. Politicians would lose all ability to pick winners and losers, reward friends and punish enemies, and use the tax code to impose their values on the economy. Not only does this end a major source of political corruption, but it is also pro-growth since companies would no longer squander resources lobbying politicians or making foolish investments just to obtain favorable tax treatment. ...

Simplicity. Complexity is a hidden tax amount­ing to more than $100 billion. This is the cost of tax preparation, lawyers, accountants, and other resources used to comply with the Internal Revenue Code. The Internal Revenue Service even admits that the current tax code requires taxpayers to devote 6.6 billion hours each year to their tax returns.[8] Yet even this commitment of time is no guarantee of accuracy. The code is so complex that even tax experts and the IRS often make mistakes. All taxpayers, from General Motors to a hamburger-flipping teenager, would be able to fill out their tax return on a postcard-sized form, and compliance costs would drop by tens of billions of dollars.[9]

The end of the guide talks about how a flat tax would make America more competitive in the world market, and that's also an important consideration.

People should realize that a flat tax could be implemented in a revenue neutral manner (though I'd prefer to cut government revenue). There's no partisan advantage here, and people of every political stripe would benefit from a simpler tax code.

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