In which ways could this flat tax be more regressive than, Financial Management

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In which ways could this flat tax be more regressive than

Suppose that the U.S. personal income tax system became a flat tax system, in which all taxpayers paid a certain percentage of their incomes in tax, and in which there are no exemptions or deductions.

In which way(s) could this flat tax be more regressive than the present U.S. system? In which ways could it be more progressive than the present system?

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