ardent,If you wish to devastate development stage companies with no earnings your idea is an excellent one.
mlsoft, The flat tax might be an excellent idea, but on whom and how? What about the earned income credit which some poor families have become dependant? Why can't Bill Gates or Jack Grubman pay a little higher percentage? And speaking of re-allocation of capital, as you mentioned, the accountants would be VERY unhappy. I mention a little tweaking but some wish to use an axe which always leads to consequences many are not happy with.
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