On the surface, the concept of a flat tax sounds good - it would simplify tax preparation and lower most people's taxes. However, according to Scott E. Hicko, a flat tax would increase taxes for the average worker and destroy the American dream. Under such tax legislation, the super wealthy would pay less tax while the nation's working class should carry the nation's tax burden. First introduced in the 1970's, the flat tax concept will continue to be debated as the government seeks ways to streamline, says Hicko. And, most people do not understand the realities of it. "The Flat Tax: Why it Won'T Work for America" is the first book to outline the negative impact a flat tax should create on the American economy.