Should there be an Individual Flat Tax?The Pro Side

Introduction

While there are a number of different ways to debate the appropriateness of an income tax system, most academicians would agree that there are four broad categories that encompass the basic principles of a good tax system – fairness, ease, minimal interference and conduciveness to economic growth, and adequacy.

Is the tax fair? Fairness at the basic level suggests that all people who are in similar circumstances should pay similar taxes. Under this principle of ‘equal treatment of equals’, one would expect families with the same ability to pay to have the same tax liability. Though not everyone will agree on the definition of fairness, most Americans will accept as fair the principle that the poor pay nothing, the middle class something, and the rich the highest percentage.

Is the tax easy to comply with and to administer? Whether a tax system is easy to comply with and easy to administer is a matter of subjectivity. In judging a system against this pri...