Some economists and policymakers have argued in favor of a "flat tax." A flat tax would replace the current individual income tax system, with its many tax brackets, exemptions, and deductions, with a new system containing a single tax rate and few, or perhaps no, deductions and exemptions. Suppose a political candidate hired you to develop two arguments in favor of a flat tax. What two arguments would you advance? Alternatively, if you were hired to develop two arguments against a flat tax, what two arguments would you advance?