> Regressive taxes are inherently economically destructive.

The current system, in practice, is progressive up to the upper middle class, and regressive after that.

Flat tax rates aren't about taxing the poor (you can still build in income exemptions and most flat tax schemes do), but reducing tax evasion by the rich...

1) That isn't how regressive taxes work. Stating its regressive on rich ppl is simply a failure to understand what the word means in context of taxation.

2) The proponents of flat tax schemes frequently set the exemptions low enough to raise the tax burden on the poor.

In theory, the AMT exists to prevent that