As cited by www.heritage.org/...
THE NEW FLAT TAX: Encourages Growth and Job Creation
A Drain on the Economy: High marginal tax rates and a battalion of tax distortions discourage productivity, slowing the rise in wages and economic growth and making it difficult for businesses to compete globally.
Far Too Complicated: The current tax system is too complex. The income tax inflicts a multitude of rules and exceptions that lack transparency and fairness.
Pro-Growth: The tax system should be economically neutral, not distorting economic decision-making of savers, investors, and workers.
Revenue Neutral: The new tax system should be revenue neutral, raising as much revenue as current policy—about 18.5 percent of the economy.