> I've wondered in the past why someone prominent hasn't proposed such a
> "progressive flat tax" as it would seem to hold great appeal for most
> people other than the IRS, some libertarians and those with very high
> incomes and/or peculiar exemptions/competitive advantages in the current
> system.
Well, it's been proposed numerous times by numerous political
figures, some of whom were considered serious possibilities as
presidential candates at the time.
(Although I haven't seen "40% at 100,000" before.)
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