I wish I didn't keep making a connection between people who believe in a flat tax and people who believe in a flat earth. The vision I can't seem to get out of my head has Steve Forbes as both Ferdinand and Isabella, smiling his dorky smile under two different powdered wigs while economists from the Brookings Institution demonstrate with the same apple Columbus used that there would be a shortfall in federal revenues of $186 billion a year.

"We are not amused," Forbes says, suddenly emitting the maniacal giggle we all fear is lurking in him. It's the sort of...

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