Our society today has tried to become familiar with our current tax system, but some simply can't get the hang of it. The current tax code is unfair to those who are single, work for less than $50,000 a year, or have large families. High tax rates and low exemptions make it difficult for the average worker to thrive and advance in today's world. The tax system also discourages citizens from saving and investing their earnings, ultimately dragging down the American economy. Numerous proposals for a flat rate have emerged and been revised in recent years. These proposals promise broad tax cuts, fewer federal forms and costs, and more exemptions (Armey 2). The United States should adopt a flat tax rate to better its citizens and boost its national economy. Our nation's current tax code is too significant and complicated. There are over 480 different tax forms for professionals and individuals (Armey 2). The tax code also discourages workers from taking risks in business and crushes any entrepreneurial spirit. Many Americans are frustrated with high tax rates and low exemptions. Tax rates are among the highest ever, with an average rate of 39.6%. Only in 1981, when they reached 70%, and during World War II to 94%, were American taxes higher (Bartlett 2). Tax evasion has become a dilemma with our contemporary taxes. Many people often report lower income on their tax forms, ending up not having to pay as much tax. Increases in exemptions, deductions and write-offs have also increased. The Internal Revenue Service has also reported problems with citizens inflating numbers such as exemptions, writing...... middle of document... February 27, 2000. Gillespie, Nick. “Flat taxes are going around the world”. September 1997.http://www.ncpa.org. February 27, 2000.Mack, Connie. “Goodbye Tax Code”. August 1996. http://www.senate.gov. February 22, 2000 Mack, Connie. “The flat tax”. August 1996. http://www.senate.gov. February 22, 2000 Mack, Connie. “Top Twelve Tax Facts.” August 1996. http://www.senate.gov.27 February 2000.Merski, Paul G. “The ABCs of the Flat Tax.” January 1996.http://www.senate.gov. February 22, 2000. Mitchell, Daniel J. “The Flat Tax: The Final Step.” February 25, 1995.http://www.heritage.org. February 27, 2000. Mitchell, Daniel J. “Privacy: An Advantage of the Flat Tax.” http://www.ncpa.org.27 February 2000.Wilson, Mark D. “How Congress Can Lower Taxes on American Jobs.” May 1999. http://www.heritage.org. February 27 2000