The flat tax doesn't fix the problem. Here's why: the flat tax presumes you work for someone and receive a W-2 for your income. It doesn't deal with the "underground economy", the billions that are spent in the system but are never reported, so no tax is paid. The only true tax is the "fair tax" which causes everyone to pay something. And don't give me the excuse it is unfair to the lower income individual. 45 of the 50 States have a sales tax that seems to work quite well, and it causes everyone who purchase goods to pay. Review the entire proposal of the Fair Tax document before throwing it "over the cliff". Obviously, the existing tax code would need to be repealed in its entirety with never the chance of it being enacted again.