A flat tax works. When Mart Laar became prime minister of Estonia, he was too naive to know that a flat tax wouldn’t work. The economy was transformed, growth boomed, unemployment dropped drastically. Now nine countries have followed suit, the rest of Europe is watching, and Estonia has lowered the tax rate once and is going to lower it again.
This shouldn’t be seen as an endorsement of income tax; but if we have to have it, I would prefer one which is simple, low, fair, and which doesn’t encourage cheating.