Man\’s amazing, really, he is.
Those on low incomes would almost certainly pay more because around the world flat tax systems are associated with high National Insurance contributions – that hit the lowest paid hardest.
The extant proposals are in fact to merge NI and income tax and then have a flat rate with a large personal exemption. So, err, no, it won\’t hit the lowest paid hard.
And as for simplification? That won\’t happen, first because business needs complex tax systems to let it do the complex trades it undertakes,
We can simplify business taxation in a trice. Abolish corporation tax and tax dividends and capital gains at that new flat rate. And any one who says that this will make business more complex is a loon: or the Murphmeister.