Reasons for a flat tax:
"The Flat Tax is a proposal to reform the current federal income tax model by collecting money only at the point that it is earned with one rate as opposed to rates that graduate as more income is made.
To clarify, under the current system, people who earn $800 a year are taxed at a rate of 10%, leaving them with an income tax burden of $80. People who earn $16,000 a year are taxed at a rate of 15%, leaving them with an income tax burden of $2,400, or three times the previous amount.
Under the 15% Flat Tax system proposed, these incomes are too low to be subject to income tax as they do not meet the minimum amount of $25,000 for singles and $30,000 for families of four.
The system's simplicity appeals to many taxpayers." Christopher Pascale