In an article published on the HowStuffWorks.com web site, author Kevin Bonsor writes: Humorist and travel writer Stanton Delaplane once offered this lighthearted suggestion for a simplified tax form: "How much money did you make last year? Mail it in. While that may be a drastic way to change the tax system, there has been no shortage of people proposing new tax systems since the 16th amendment was passed in 1913.

Bonsor suggests a new tax structure called the flat tax.

We currently use a marginal tax system, also called a graduated tax, in which the percentage you pay in taxes varies based on your income. Under a flat tax system, you pay a flat rate on your income. In other words, there is a single tax bracket for all taxpayers. A common percentage thrown ot for a flat-tax system is 17 percent. This is the rate proposed by former presidential candidate Steven Forbes and U.S. Representative Dick Armey. Proponents of a flat-tax system say that it would do away with the complicated tax code and tax forms. The flat tax would need only one form, about the size of a postcard and consisting of only 10 lines. You would merely add up wage, salary, and pension income, subtract any personal allowances, and pay 17 percent of your taxable income. This type of plan eliminates deductions and credits.

Who would most benefit from the change?

Who would be hurt by this tax structure?