11.   Lamar Alexander has preferred to assail Forbes on his flat tax proposal.

12.   Many deductions and tax shelters would disappear and in return, rates would be lowered under most flat tax plans.

13.   One beauty of a flat tax supposedly is that tax returns would be simple.

14.   One of the arguments Forbes makes for a flat tax is that it would spur economic growth.

15.   The beguiling simplicity of the flat tax is one reason it arouses suspicion.

16.   The most substantive problem, which advocates try to hide, is that the flat tax is a sop to the rich.

17.   They criticized his flat tax plan because it would tax wages but not investments.

18.   Voters who prefer a flat tax think it will lead to a rising standard of living, according to the poll.

19.   Would a flat tax save taxpayers money and time, or is it a rip-off that would help only the rich?

20.   Although never mentioning Forbes by name, Dole briefly discussed his flat tax, suggesting the plan was simplistic.