(1) Should we have a flat tax? Why or why not? (2) What are the merits and risks of other tax-based reforms?

(1) Should we have a flat tax? Why or why not?

(2) What are the merits and risks of other tax-based reforms? Please assess at least one additional reform. Examples include, but are not limited to: a national sales tax, value added taxes (VAT), eliminating a variety of deductions or credits.