I currently have the privilege of writing the Hoover Institution's new Centennial Secrets Channel in honor of the Institution's 100 year anniversary. Here's an excerpt from one of my articles:
First proposed in 1981 by Hoover fellows Alvin Rabushka and Robert Hall, the flat tax was intended to simplify the federal tax system by replacing the progressive federal income tax system with a low and simple flat tax. They believed that the flat tax is the fairest and most efficient, simple, and workable tax plan. Their Wall Street Journal article “A Proposal to Simplify Our Tax System” featured an image of a postcard that became symbolic of the flat-tax movement, as the simplicity it proposed would allow a business or individual to file tax returns via a postcard-sized form.