A Flat-Out Case for Tax Reform

Daniel J. Mitchell, a McKenna senior fellow in political economy at The Heritage Foundation, opines:

If anything’s likely to boost support for the flat tax, it’s the annual nightmare of tax season.

Imagine junking all the paperwork the current system requires and replacing it with two simple postcard-sized forms that tax income only once and at one low rate. Imagine a simple and fair tax system that required all Americans to play by the same rules, regardless of how many lawyers and accountants they had on the payroll. And imagine politicians having no ability to put loopholes in the tax code in exchange for campaign cash.