The current federal income tax code has "9 million words and rising ... and there's not a soul in this room or in the world that knows what's in that tax code." That includes experts, and even those at the IRS, he said. Plus, the code has been amended 20,000 times, and 3 million words have been added since it was "simplified" in 1986.

"It is beyond repair. The only thing to do is take this monster, kill it, drive a stake through its heart, bury it and hope it never rises again to terrorize the American people," Forbes said to rousing applause.

Adopting a flat tax in Utah could lead other states to fall in line in "a virtuous circle" and apply pressure for a federal flat tax.

"Quality of life is becoming very important. All you have to do is provide the right kind of environment where people can say, if they move here, they're not going to be taking a huge financial hit, as they would if they, say, move to a state — I'll be blunt — such as California. You will take a hit there," Forbes said.

The former presidential primary candidate suggests giving people a choice of sticking with the old system or trying a flat tax as a way of proving the benefits of a new tax structure that he said would eliminate tax "winners" and "losers."

And he tried to dispel a concern of many Utahns that charitable giving would suffer under a flat tax.

"The bottom line is, when people have more, they give more. ... Tax rates have little to do with what people give. If they have it, they give it. ... The flat tax will mean more giving, not less," Forbes said.

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