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Here is Alvin Rabushka [2] talking about the flat tax, a radical proposal for tax reform that would eliminate all deductions other than the personal exemptions and tax all income at a single rate. I was surprised to learn how popular the idea is around the world. There is little political enthusiasm right now in the United States for fundamental tax reform. Which is a shame. Wouldn’t it be wonderful if all the talented people who currently help rich people avoid taxes were instead encouraged to something productive?