“If you ask its advocates why it’s a good idea, one of the first things they’ll say is it’s a simpler way to tax,” said Matt Gardner, executive director of the Institute on Taxation and Economic Policy, a left-leaning nonprofit organization in Washington. “I think that’s largely an illusion.
“Any move to a flat tax includes huge cuts to the better-off,” Gardner said. “That money has to be made up somewhere. The only place to go is middle- and lower-income families.”