The best replacement for flat tax is progressive tax.

Лучшие альтернативы к flat tax можно упорядочить следующим образом:
★★★★★  progressive tax
★★★★★  fair tax
★★★  national sales tax
★★★  consumption tax
★★  graduated tax
★  income tax
★  current system
★  federal income tax
★  current tax system
★  proportional tax
★  regressive tax
★  vat
  sales tax
  progressive
  value added tax
  fairtax
  progressive income tax
  flat rate tax
  current tax
  graduated income tax
  fair ta
  gradual tax
  federal individual income tax

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