Flat taxation is the most uncomplicated and "fairest" of all taxation regimes. Everyone, even corporations, pays a certain fixed percent of income, no matter how high they earn on the pay scale, which simplifies the paperwork (a simple note with amount earned and tax withdrawn) and encourages everyone to work smarter/harder/more because IN THE END, they earn more for working more, as opposed to being penalized for it under the current regime. Big money would come back to the United States as there would be less incentive to risk jail + penalties for hiding income offshore. Everyone wins, even the government. I remember reading an article that compared how much of current US GDP percent-wise the govt collects in taxes under the current tax regime, and how much it would collect if there were a flat tax. It was nearly the same amount, and that figure didn't take into account all the money that would be coming back to the mainland.
