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My suspicion of flat tax proposals is that, more often than not, they've tended to be championed by the likes of Steve Forbes. People for whom income is all but irrelevant compared to asset appreciation. I'm not at all sure that such people really have the best interests of the 99% very high up on their list of priorities.

It has to be applied to companies and they have to pay the flat tax too, in the country they earned it.

Flat tax would help - if companies are held to that also - and pay on what they earn, in the country in which they earn it.