# Flat Tax The "flat tax" has been proposed many times over the years. If you must tax income, the flat tax would be better than what we have. ## Flat Tax Notes I would suggest that, even better than a flat tax, would be a tax in which the rates would fall off at the high and low ends of the income range and be flat in the middle. At the low end of the income range one justify the falloff in rates simply because these people do not have the capacity to pay. It makes no sense to tax them even at a low rate, then turn around and provide them with benefits. At the high-end of the income range people should be rewarded for the benefits that they provide to the economy. Without the capital investments provided by high income earners, the people in the middle would not have the capacity to pay taxes. ## Flat Tax If one must implement an income tax (something that I adamantly oppose), one of the best alternatives would probably be a [flat tax]. [[Taxation]]