The Revolution of the Tax System based on Flat Tax

Based on the idea that the tax systems coexist with the incurable and complex problem of choice, compatibility and preferably between efficiency and equity, we intend to conclude that the legislator of the Western countries is opting for equity in detriment of efficiency in the tax system. Consequently, it is important to realise that a system of marginal growing taxes has been used, based on a false idea of tax equality and fair distribution of the responsibilities. In the absence of an optimal tax system in an imperfect world, we intend to demonstrate that the Flax Tax combined with the theories of the supply-side economics, and with the reduction of the State’s presence in society and the economy, represents a fairer and more equitable redistribution of income and more efficient from an economic point of view, in order to get a number of positive aspects on economic growth.