Current debates about ideas to revive the economy generally fall into alignment with either classical or Keynesian economic theory. Some suggest that growing U.S. debt is a strong incentive for tax reform.

(1) Should we have a flat tax? Why or why not?
(2) What are the merits and risks of other tax-based reforms?  Please assess at least one additional reform.  Examples include, but are not limited to: a national sales tax, value added taxes (VAT), eliminating a variety of deductions or credits.
Must be at least 250 words 
Should have at least two references