[hitpointdrew]

> If you assume that the rich always figure out ways to avoid progressive taxes, why would you not also assume they would figure out ways to avoid paying a flat tax as well?

Every modern economy in the world has already solved this issue. VAT. A VAT is a consumption tax, there is no way to avoid a VAT, even with the resources of a super wealthy individual. A VAT is progressive because the more you spend the more you end up paying. A VAT can also be scaled on types of goods (so a higher VAT on Yacht's for example).

Income taxes, in general, flat or not, are abhorrent, hostile to freedom, and generally should be abolished.