Washington's deficit-driven interventions in the American economy since the 2008 Wall Street meltdown have led some to trumpet eastern Europe's experience with flat taxes as proof they would work in the U.
right-leaning economists with advice from Americans like Rabushka have lobbied successfully for flat taxes.
The spread of flat taxes in the region shows they are essential to remaining competitive, he added.
There are two kinds of flat taxes
federal candidates and Congress are considering which have one common characteristic, but significant differences.
Cal Jillson, a political science professor at Southern Methodist University, said discussion of flat taxes
and consumption taxes works well politically with Republican voters, but described them as "pie-in-the-sky, no-way-in-hell" proposals that won't ever muster enough support in Congress.
That's why Steve Forbes and other Republican candidates spent so much time talking about tax simplification and flat taxes
The report, Flat Taxes and Consumption Taxes: A Guide to the Debate, was released in January and is the result of a two-year effort by the AICPA tax division.
Those interested in ordering copies of Flat Taxes and Consumption Taxes: A Guide to the Debate can call toll-free (800) 862-4272, menu #1, and request product no.
It would also have to be approved by Congress, which economists and political analysts say is unlikely, given the reality that flat taxes
tend to hit the middle class hardest and the rejection of previous, similar tax proposals.
Under the flat-tax proposal by Forbes, a family of four will pay zero federal taxes on the first $36,000 of their combined gross income ($13,000 deduction per each adult and $5,000 for each child) and 17 percent flat taxes
on anything above that level.
There are significant obstacles in the path of adoption of any form of consumption or flat taxes