The best source used was the chapter on taxes in the textbook Battleground: Government and Politics. This provided the most comprehensive overview of the flat tax. Second best would be George Mason's Walter Williams article because he clearly understands that it's a good idea; however, it will not pass. Even though most articles stated that there was a problem with the current tax system, there were no plausible ways to solve it. The flat tax would not be used because it would eliminate tax deductions for things like mortgages, donations, educational expenses, etc. It would also eliminate jobs for accountants and IRS agents whose job it is to enforce the tax code. Neither people nor politicians would be willing to give up their tax deductions and for this reason the flat tax would not work. The current tax code is not a perfect system, but it is the best we have