Alvin Rabushka was interviewed by Russ Roberts of Econtalk. I urge you to listen to this and keep going to the final 15% (or even maybe skip to the last section).
The idea of a flat tax was proposed by Rabushka (and I think several others) in the early 1980s. I was undoubtedly influenced by reading about it in Kay and King's book on the British Tax system. Most people seem to have no interest in tax as a mechanism. They seem to consider the tax code as a work of nature, not a work of man. They never seem to think about what its objectives are and how they could do achieve them better, or more efficiently. They do not, in short, look on this mechanism, institution whatever with an engineer's eye. People just seem to be incapable of looking at Parliament, democracy, the voting system, the education system etc. dispassionately.
One problem with Flat Taxes is how to get such a system introduced. For twenty years the idea of Flat Taxes seemed to have not a single intellectually coherent argument against it, but seemed as likely to be introduced as a law banning the use of private motor vehicles.
What has changed though is the creation of new nation states resulting from the collapse of the Soviet Union. The Baltic states have embraced a flat tax system with enthusiasm and have had, it seems, an entirely positive experience of them. Smaller countries with fewer vested interest groups seem to be adopting the idea constantly. In fact Russia and Ukraine, hardly minnows, have introduced flat tax systems. Italy and Spain are considering introducing such a tax. Who knows, in fifty to a hundred years' time it is not inconceivable that the UK and USA will be forced by lack of competitiveness to consider them.
I have listened to a few EconTalk podcasts now. My shining Ming a1200 does a great job of playing them back. I can see that I'll listen to a lot less radio from now on.
There is a petition on the 10 Downing St. website for a flat tax. The support is disappointing, not least because the proponents seem to have misunderstood the benefits of such a tax. You can sign the petition here.
