>> As I understand it, we already have a regressive tax
>> system (you and I paying 35% while capital gains are
>> only taxed at 15%.) A flat tax could be an improvement
>> on that.
>
> That's what flat-tax advocates want you to believe, but it's not
> true. The federal tax system is still progressive, despite all the
> reforms over the years.
>
> <http://cbo.gov/ftpdocs/77xx/doc7718/EffectiveTaxRates.pdf>
And even Paul Krugman is against progressivizing (55 hits in google!) FICA taxes.
http://www.indyweek.com/gyrobase/Content?oid=oid%3A164086
/jordan