Republican Presidential candidate and retired neurosurgeon Dr. Ben Carson is proposing a 14.9% flat income tax and throwing out the current tax code. The primary arguments made for going to a flat tax is simple: There will be no loopholes for anyone to jump through and take advantage of, no one will be taxed twice on capital gains, interest and dividends, and most citizens will have some skin in the game. That’s fine except there are two major problems:
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