The so-called "flat tax" concept has made the rounds of the U.S. Congress and local, state and regional discussion panels for many years now, but as yet the flat tax has not received enough support to be implemented. Advocates say it is far fairer and healthier for the economy than the current system.
             What precisely is the "flat tax" and who are the leaders of the movement to institute the flat tax? Before those questions are answered, it is appropriate to briefly review how the income tax came into being in America.
             Most people who are informed about the history of the income tax will say it was brought into being on July 2, 1909, with the 16th Amendment to the U.S. Constitution was passed. All the states ratified that Amendment on February 3, 1913.
             However, the history of the income tax goes farther back in history than 1913, according to the Library of Congress "Business Reference Services" Web site. In fact, the Congress passed the "Revenue Act of 1861" to help pay for the Civil War. That legislation included a personal income tax, the first in the history of the U.S. And then, ten years after it was passed into law, the Revenue Act of 1861 was repealed – mostly because the war was over and the country didn't need all that additional money for war materials and other expenses. And then in 1894, Congress passed a "flat rate" Federal income tax, but the U.S. Supreme Court ruled it unconstitutional because it was "a direct tax not apportioned according to the population of each state," as the House of Representatives is.
             Meanwhile, back to the flat tax, which was introduced as legislation and has been laying idle in the U.S. House of Representatives (formally called H.R. 1040, and informally titled "The Armey-Shelby Flat Tax") since March 12, 1997, would "treat all Americans the same regardless of their income," according to an article published on the Web site www.about.com (http://usgovinfo.about.com/library/weekly/aa031...