But that's it. You would pay 17 percent on all other earnings regardless of whether you made $50,000 or $50 billion. The only difference is that if you made it all on interest, you wouldn't pay anything. And, of course, someone who makes $50 billion could much better absorb the 17 percent than the person making $50,000, but that's not terribly important to Forbes.

Here in Utah, the idea of a genuine flat tax faces stiff opposition from The Church of Jesus Christ of Latter-day Saints, which has made it known it does not want exemptions for charitable donations to disappear. Many Utahns also probably would prefer to retain their deductions for mortgage interest rates.

Forbes has answers for all of that. "Experience shows charitable giving is not dependent on tax rates," he said. "Their giving is determined by what they have. When people have it, they give it, and the American people literally give hundreds of millions per year."

As for the mortgage deduction, Forbes is convinced that people don't buy a house for the tax break, either. They buy one in order to have a secure place to live. Because interest wouldn't be taxed, banks could lend money more cheaply, making homes more affordable, he said.

He's so confident, he would give people a choice. File under the current system, or file under his. He thinks that would be a no-brainer.

Of course it would, because nothing could be more complicated than the current federal tax system.

Forbes is full of catchy little phrases that must draw big applause at speaking engagements. "I'm a compassionate conservative," he said. "I'll support a generous IRS retraining program." And, "The only losers are those who make their living off the tax code. As a free people, we shouldn't have to put up with that."

Well, who wouldn't want to dismantle the IRS and get rid of the people who make a living off of our collective pain each April?

Yes, it is true that other nations have achieved great growth through flat taxes. Estonia is the most startling example, moving from communism to one of the strongest economies in Europe.

But that may be more a consequence of lower and simpler taxes than necessarily of a flat rate. Americans have a keen eye for fairness, and that's where Forbes' plan falls short.

However, it is ironic, as Forbes no doubt can attest, that even hints at lower taxes and simplification always lead to political war in the land of the free.

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Jay Evensen is editorial page editor of the Deseret Morning News. E-mail: even@desnews.com