I don't want a flat tax, but I wouldn't mind seeing a more flat tax. A two brackets plan would be nice, but I disagree with Hazir on what the lower bracket should look like. I think the first bracket should be untaxed, and then every dollar past that sees a flat tax rate. I don't see a reason to make the lives of people on lower incomes harder than it is. I wouldn't mind eliminating all deductions from this as well (though I'm not as dead-set against them as many are - they often have a good reason behind them).