The idea of a flat tax can be traced back to the late 19th century, with American economist Henry George advocating for a single land tax. Proponents of the flat tax argue that it can alleviate many of the issues associated with progressive tax systems, which often lead to complexity and loopholes that enable tax evasion. The primary goals of implementing a flat tax system include simplifying the tax code, promoting economic growth, reducing tax evasion, and ensuring transparency and fairness. The concept of a flat tax has been debated and analyzed by economists, politicians, and tax professionals for decades. It simplifies the taxation system, making it easier for taxpayers to understand and comply with tax laws. A flat tax system is a single-rate tax applied uniformly to all income levels without considering deductions, exemptions, or varying tax brackets.
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