In general, I like the idea of a "flat" tax for individuals if it would totally and completely replace the current federal income tax (as specified in those 72,000 pages). I think that that businesses, both big and small, should be subject to different rules, where exemptions for such things as capital improvements, depreciation, overhead expenses and other overhead expenses are allowed. Liberals will complain that such a "flat" tax is unfair to lower income people because they spend the vast majority of their income on basic living expenses like food, clothing, shelter and medical expenses. they instead would prefer a "fair" tax. They problem with this is, who gets to decide what's "fair"?