BUT WHICH FLAT TAX?

Those who support the idea of a flat tax cannot agree as to what percentage of income should be taxed, and whether certain items should remain deductible. Phil Gramm wants a flat tax with mortgage interest and charitable donations still deductible. Pat Buchanan loves the idea but objects to exempting dividends and interest. "You can't have trust-fund babies down in Palm Beach clipping coupons and paying zero tax as they would under Steve Forbes' tax, while working families pay 17 percent," he gripes. Barrett notes, "The flat tax will get a lot of attention in the Republican primaries given its great appeal among many middle class and upper middle class voters. Since Dole has shied away from the idea, the issue won't be as important in the general election, assuming he's the nominee. If he stumbles, the issue could well be prominent."