A Flat No

A shift to Rand Paul's 14.5% flat income tax would result in a reduction in tax bills for many people, especially since he would repeal the payroll tax. But the 14.5 percent VAT that he also wants would ultimately be paid by consumers in the form of higher prices, hitting the poor and working class the hardest. Taken together, his proposals are a double whammy to progressive taxation, and another potential gift from the GOP to the rich.