In a letter to the editor published in the Oct. 6 Wall Street Journal, James P. Angelini, associate professor of taxation, responds to the Journal’s recent op-ed “Flat Is the New Fair.” He points out that “it seems politically impossible for any candidate to win with a flat tax proposal” as approximately half of the taxpayers pay no federal income tax.

Angelini said, "Flattening the rates and broadening the base will surely not get the support from the base that is broadened."