What on earth do you mean by that? A flat tax is the exact opposite of making taxes more progressive.
I have a minute now so I'll explain. Tax = 25%, Income exclusion = $10,000.
Income.......................Tax......................Effective Rate
10,000.......................$0........................0%
20,000.......................$2,500..................12.5%
50,000.......................$10,000................20%
100,000.....................$22,500................22.5%
200,000.....................$47,500................23.75
The flat statutory rate does not actually create a proportional effective tax rate because of the income exclusion. Unfortunately, income exclusions badly distort tax equity. Credits work better.
Tax = 35%, Non-refund credit = $6,000 per taxpayer
Income.......................Tax.....................Effective Rate
10,000........................$0......................0%
20,000........................$1,000................5%
50,000........................$11,500..............23%
100,000......................$29,000..............29%
200,000......................$64,000..............32%
Flat tax rate ≠ proportional tax. The primary purpose of the flat tax is to eliminate the complex, unequal systems of brackets that are required for married, single, head-of-household, etc. Just double the credit, and leave the rate alone. Graduated brackets cause incredible damage to our society, and balancing the various statuses is too difficult, assuming DC is even trying.