Arguments I hear for a flat rate include that 1) rich people will have fewer loopholes to exploit and 2) others are not entitled to their income. The first argument is interesting and has some merit; wealthy people will always find loopholes if they can because they hire people to do so. However, a flat rate would ensure that the poorest among us are hurt the most because of the cost of living in America today. The second argument naive and childish - every American grew up using roads, public works, and institutions funded by the government. Implying that your personal success occurred in a vacuum (without any government assistance) is ludicrous. If you are particularly successful in your work life, it's a result of that system at work.