A flat tax on income is still discriminatory, as is all income tax. 10% of $1 million is $100,000. 10% of $20,000 is $2,000. One person pays 50 times as much tax as another person. The progressive income tax is a Marxists philosophy. It simply means the more you make the more they take which is a regressive tax on productivity. How a capitalist/free enterprise country ever ended up with a Marxist tax system is any one's guess. Institute the Fair Tax, which is a tax on consumption, and just see how this economy takes off like a rocket. With a Fair Tax at least an individual can decide how much or how little they are going to buy and thus manage how much tax they will pay.