51.   Because lower income people have little or no money to save, flat tax plans drop them from the tax rolls entirely or lighten their tax loads considerably.

52.   Because almost everyone loathes shuffling tax forms in April, flat tax proponents are getting lots of attention.

53.   Before embarking on his own much more ambitious quest, the younger Forbes hired pollsters to test-market the flat tax idea.

54.   Besides Specter, Senate Majority Leader Bob Dole, Sen. Phil Gramm, R-Texas, and conservative commentator Patrick Buchanan like the idea of a flat tax.

55.   Both Bauer and Forbes are seeking votes from a similar slice of the electorate, antiabortion conservatives who favor a flat tax.

56.   Both the sales tax and the flat tax pose problems for the president.

57.   -- A flat tax, which in its purest form would impose a single tax rate on all taxpayers, regardless of income, and eliminate all tax deductions.

58.   -- The flat tax.

59.   -- The flat tax proposal by House of Representatives majority leader Newt Gingrich will pass.

60.   A flat tax can also cut down political corruption, removing layers of subsidies in the code that officials like to shower on favored constituents.