Tax and Spend?: A flat tax is attractive for the reasons you mention, i.e. ease of administration, seems inherently "fair" as a %, and reduces friction on economy. The flip side is that it's not fair (i.e. rich pay same as poor), and that you will probably have to cut government programs, which is itself a gimongous battle. Hey, I've read Atlas Shrugged like every other blogger, and I understand the attractiveness of encouraging success (the argument goes that there is a disincentive to amass wealth because you have to pay more taxes as you go up in income - balderdash, of course, but it's an argument) and stripping away from the government its overlord tendencies and making it run lean and mean (well, relatively). Tax for usage (i.e. highways) is fine, but then what about airlines, railways, zeppellins? Sin taxes should be gone but they are absolute cash cows, which no one has the courage to argue against. Hmm, I seem to be arguing the practicality and not the idealogy. Bears more thought.