John Fund makes a good point. Many former Communist countries in Europe have led the way in adopting the flat tax.
While the idea might work, here is some food for thought:
Would you be willing to give up your mortgage interest deduction?
Would you be willing to give up the deduction of your state income tax?
Would you be willing to give up charitable deductions?
A good many of us probably would not. That is why I think a flat tax and national sales tax are both unworkable right now. The best solution is to untangle the web of tax regulations and truly simplify the code.