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A flat tax can be shaped sp that it is not regressive. For example raising the cut-in on taxes. So for the first 30k, no tax. Also if you roll in payroll taxes which are the most regressive parts of our taxes that would actually make a flat tax more progressive.
Then it's not a flat tax.
Duh.
It's graduated, and hence regressive, since by "regressive" I mean unamerican.