Having a progressive rate with no deductions or credits would also accomplish getting rid of the quibbling. The big argument for a progressive rate over a fixe

Having a progressive rate with no deductions or credits would also accomplish getting rid of the quibbling. The big argument for a progressive rate over a fixed rate is that 10% from someone making $15 000 has a much bigger impact on their lifestyle than 10% from someone making $15 000 000. With no deductions and credits 10% on $15 000, especially for someone with kids, can mean the tax is coming from money that otherwise would have went toward basic things like food and heat and healthcare. That's why nearly every serious flat rate tax proposal I've seen includes some kind of exemption so that tax is actually only on the income over that threshold. But once you do that it is now a progressive tax with two brackets.