A fair and equitable flat rate tax would be good for the middle class. The poor do not pay taxes, and the rich shelter their earnings. A flat rate would force the government to be more accountable for dollars collected as they would be more visible. It would be easy to deduce taxes piad by publicly held companies, and the uber rich. I would bet that if we had a flat rate tax of between 14 and 16 % that the government would collect more money than they ever had, and the working class would have more disposable income to stimulate the economy.