Vote for Max
MAX TAX is an idea taking root in Ameri- ca, where the tax return is a dreaded annu- al ritual. Citizens settle down to fill in the form and write the cheque to match it, hav- ing, or so they hope, kept all the bits of paper that will qualify them for reliefs, deductions, exemptions and other temper- ings of the wind. It is quite a battle. The Max Tax alternative would let them send a postcard opting to pay a single maximum flat rate of tax: no allowances, no extras. Launched by the Cato Institute and given a fair wind by the Wall Street Journal, this idea has found friends on Capitol Hill. They will remember how Steve Forbes took on the professionals in last year's primary elections, armed only with the promise of a flat tax, and showed them that it was a vote-winner. I dare say that Max Tax would win votes here, too. It might even get the taxman's vote.
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