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A flat tax on what? Income? Wealth?

I’m not against the idea so long as we make it progressive at the very bottom (though I understand my motivations there are explicitly moral ).

Plus you get the fun of defining income.

Gross sales of some product? or do you get to deduct it's cost?

Is trading labor (for instance, two independent farmers helping each other) considered income?

On money held in bank accounts. Call it a negative interest rate. Apply it to bank accounts above the insurance limit.

Edit: What happens if they invest their money? That's the moment you have won!