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Do you think a flat tax is the answer to the broken Federal income tax system? Think again. Illinois has had a flat income tax since 1969 and they don't like it. They want to replace it with a graduated, layered income tax. There has been a graduated Federal income tax since 1913 and people don't like it either. So, it should be clear that ANY income tax is a bad idea and that they all should be replaced with a consumption tax like the FAIRtax.