A change to a 17% flat tax could cause a considerable increase in many taxpayers' taxes and a considerable decrease in the case of others. Explain this statement in light of the statistics in Table Individual Income Tax Returns from 2018, Number of Tax Returns, Taxable Income (in thousands), Total Tax Liability (in thousands), and Average Tax Rate by Ranges of Adjusted Gross Inc Ranges of Adjusted Gross Income S15,000 to under S30,000 28,782,189 S 149,686,857 $ 14,894,128 $30,000 to under $50,000 $50,000 to under s100,000 s100,000 to under S200,000 $200,000 or more 8,553,307 $ 3,997,935,937 S 966,555,242 24.18% Item Number of returns Taxable income Total tax liability Average tax rate* Under S15,000 32,618,286 $ 5,166,887 $ 452,183 8.75% 27,527,892 $ 495,119,736 $ 49,485,067 9.99% 35,146,085 $ 1,680,017,504 $ 186,826,209 21.146.537 $ 2,313,568,446 $ 320,536,619 9.95% 11.12% 13.85% *The average tax rate is total tax liability divided by taxable income.