31.   And Bruce Bartlett, a flat tax advocate at the conservative National Center for Policy Analysis, agrees with Rabushka.

32.   And unlike the flat tax and the national sales tax, the U.S.A. tax attempts to avoid widening the gap between the rich and everyone else in American society.

33.   And while the flat tax would mean lower taxes for many citizens, it may not be enough.

34.   Anybody really think the flat tax will fix all that?

35.   Armey has recommended a flat tax, while Archer favors a national sales tax.

36.   Armey, who was campaigning for the flat tax in New Hampshire on Thursday, has been increasingly irritated by criticism of the flat tax from fellow Republicans.

37.   Another leading proposal would create a flat tax that imposes a single rate on wages and nothing on investment income.

38.   Armey wants a flat tax, which sounds simple.

39.   Armey contends that the housing industry has overlooked benefits of the flat tax.

40.   Any disposition for radical reform of the tax code soured after the defeat of Steve Forbes, and his flat tax, in the Republican primaries.