re: #1036 Occasional Reader
“Flat tax” (rate) is fairly useless in terms of “simplifying” the tax code.
The complicated thing about income taxation is figuring out “what is taxable income”, not figuring out what the rate is.
It’s a serious question more for businesses than for personal returns, and the direction is to count as comprehensively and simply as possible. But sure, it’s still tricky, capital gains and such. I don’t think it’s a show-stopper.