One of the major consequences of a flat tax would be that the amount of income tax paid by the highest earners would drop significantly. When Americans are asked what impact this would have on their attitude towards a flat tax, 48% say that it would make them more opposed to it. 

Half of the American public also think that the current federal income tax system, where higher incomes are taxed at higher rates, is fair. Only 29% think that it is unfair. Republicans, however, are evenly split between those who think that progressive taxation is fair (40%) and unfair (41%). Two-thirds of Democrats (66%) and many independents (42%) think that the current system is fair.