A flat tax is a tax system where everyone pays the same percentage of their income, regardless of how much they earn. This means that whether someone makes $30,000 or $300,000, they would pay the same tax rate. Proponents argue that it simplifies the tax code and makes it easier for individuals to understand their tax obligations. Critics of the flat tax system argue that it can disproportionately affect lower-income earners, as they would pay the same rate as wealthier individuals. This could lead to a greater financial burden on those with less disposable income. The debate over flat tax systems often involves discussions about fairness and economic impact.