Wonderful idea if you've already made your multi-million dollar fortune or inherited it. All flat tax proposals I've seen exempt interest, diviidends and capital gains. The woriking guy getting along mostly on wages still pays. And a national sales tax really hits the poor and middle class hard. Proponents say they would rebate money to those below a certain income level. We don't replace the IRS with such proposals, we just change their function. I might support a flat tax that covered ALL income but not the proposals I've seen put forward by Steve Forbes and others who get most of the income from investments.