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