Flat tax doesn't make any sense. Our tax code is complicated for many reasons. What is income? Payment from an employer? Winnings from gambling? Inheritance from a distant relative or friend? Interest on savings or other investments? Dividends on stocks? The list goes on and on and on. Flat tax does hit all these categories. It's a falsehood. Certain income is chosen and others are excluded, benefiting certain classes of people - the wealthy. The only fair tax is one that covers everyone and all income equally.