What are the advantages of a flat tax system?

The advantages of the flat tax are that all of the traditional exemptions, like entertainment deductions, mortgage interest deductions, business travel expenses, and charitable contribution deductions, would be removed, along with the possibilities of abuses and misrepresentations that go with tax deductions. Taxpayers could fill out tax returns in a space about the size of a postcard. Advocates argue that the government could collect the same amount of tax revenues, but the tax would be much more efficient.