A Tale of War: Iraqi Describes Battling G.I.'s

"We are not fighting for Saddam," [the former Iraqi soldier] said. "We are fighting for freedom and because the Americans are Jews. The Governing Council," he said, referring to the body of Iraqis appointed by the Americans, "is a bunch of looters and criminals and mercenaries. We cannot expect that stability in this country will ever come from them."

Copyright 2003 The New York Times Company

The immediate cause for renewed interest in the flat tax is an order by Paul Bremer, administrator of the Iraqi Provisional Authority, establishing a 15 percent flat-rate tax in that country. The order was signed on September 19 and takes effect on January 1. A November 2 report in the Washington Post said that Bremer's action was sparking a new drive among those like Forbes to revive the issue here.

Actually, the Post didn't quite get the story right. Bremer's order merely says the following: "The highest individual and corporate tax rates for 2004 and subsequent years shall not exceed 15 percent." While the intent may have been to have a single 15 percent rate, the order does not preclude progressive rates up to 15 percent. Moreover, because the tax base is not specified, one could easily create effective tax rates well above the statutory maximum by allowing multiple taxation of the same income.

-Bruce Bartlett, National Review Online

Via tacitus.