As opposed to a graduated or a progressive tax, the "flat tax" is proportional, that is to say a same rate applies for all classes of income and all entities with a class. Flat tax means the end of discrimination according to income or corporate revenues. This scheme is currently discussed in United States to simplify the old tax code; it is already in use in other countries like Russia, Estonia, or Slovaquia. Debate is engaged between advocates, explaining that a man working (and then perhaps earning) ten times more than his neighbor does not have to suffer from a higher tax rate, and opponents thinking that poor and middle-class taxpayers should have proportionaly a lowest tax burden than those with greater incomes.

You will find here a file based on website links including Fiscal Analysis (what is a flat tax and what does it means from an economic point of view) and Opinions (opposing pros and cons). 

Introduction

Flat Tax from Wikipedia

Flat Tax Introduction by William G. Gale (The Brookings Institution - pdf)

Flat Tax - Principles and Issues (The Fraser Institute - Critical Issues Bulletin)

Fiscal Analysis

The Global Flat Tax Revolution - Lessons for Policy Makers - Daniel Mitchell, 2008

Fairness and Efficiency in the Flat Tax, by Robert E.Hall and Alvin Rabushka, 2000

Flat tax: Towards a British model (by Allister Heath, pubication of Taxpayers Alliance, 2006)

A complete file with links towards articles on www.adriaticinstitute.org

A very complete file named "Flat Tax & Alternative Tax Systems" (National Center For Policy Analysis)

Taxes and Growth: Flat Tax (National Center For Policy Analysis)

Benefits of the Flat Tax (National Center For Policy Analysis)

Flat Tax Hotline (National Center for Policy Analysis)

The Flat Tax : Issue Homepage (Citizens for a Sound Economy)

Flat tax: Economic panacea or pandora? - euractiv.com (01/21/05)

Flat Tax : How does it work? (US Gov Info)

Flat Tax and "fairness" by Alvin Rabushka

The fairness of flatness, by Philip Booth

"The flat tax idea gains momentum" by Alvin Rabushka - russianeeconomy.org (08/03/04)

"Flat Tax... Fair Tax" by Andrew W. Coy

Semantics of the Flat Rate Tax and Tax Reform by Joseph J. Minarik (pdf)

What is at stake with flat tax ?

The Flat Tax: Vital for America's Future (Government Documents Dept. - University of North Texas Libraries)

"The flat tax makes a comeback" by Bruce Bartlett (townhall.com - November 6th, 2003) - Published in Washington Times

"US moves - quietly - toward a flat tax" by David R. Francis (Christian Science Monitor - December 1st, 2003)

"It's time to toss the old code, replace it with flat tax" by Joseph Perkins (San Diego Union Tribune - April 5th, 2002)

"Fool's gold or economic miracle?" by David Smith (Sunday Times, November 21th, 2004)

"Flattery Will Get You Everywhere" by Pete du Pont (Wall Street Journal - April 10th, 2002)

"The Alternative Maximum Tax" by Stephen Moore (Cato Institute) - Published in Wall Street Journal (pdf 244k)

Opinions

"Flat, Fair, and Forever", by Ed Feulner (January 27th, 2004)

"Who Would The New Flat Tax Help? Everyone!" by Barry Kaye

"Three more views of the flat tax" - Discussion between Pierre Fortin, Jonathan Kesselman, and Dale Orr

"Serious questions remain about flat tax" by William A. Rusher from Claremont Institute

Statistics

Opinion poll: "Is this Tax Flat Unfair?" (Time Magazine - January 29th, 1996)

Studies & Reports

A list of articles from National Center for Policy Analysis

Flat Tax - The British Case, by Andrei Grecu, Adam Smith Institute, 2004 (study - pdf)

Critical Issues Bulletin, "Flat Tax: Principles and Issues" by Joel Emes and Jason Clemens, Fraser Institute, 2001 (if you want only summary, click here)

The Economic Effects of a Flat Tax by Barry J. Seldon & Roy G. Boyd (National Center for Policy Analysis)

Books

Fairness and Efficiency in the Flat Tax, by Robert E. Hall, Alvin Rabushka, Dick Armey, Robert Eisner, and Herbert Stein, The AEI (American Enterpris Institute) Press, Washington DC, 1996. ON LINE HERE!!! (pdf)

Links

a list of links from wikipedia.org