I am for a Flat tax on individuals as well, but I believe it would be unconstitutional for individuals IF there was not a standard deduction for what everyone spends on food and necessities....the gvt can tax profits....they consider income profits, AFTER the amount of the standard deductions taken for people to survive.
If you are going to make that argument, then you are basically agreeing that the income tax in and of itself is unconstitutional. There is nothing in the Constitution which says that each person needs an equal amount for basic survival. Such a claim for a standard deduction is the camel's nose in the tent for the byzantine social engineering/political pay off code we now have.
I believe, the standard deduction (and personal exemptions) in the tax code that exists now, is the deduction for the estimated minimal cost of living.
anything over that, is considered profits being taxed....
(not that i agree with such....the standard deductions is so minimal now....even with the increased amount of the standard deductions over the years, no one could survive on it)
but this is WHAT the standard deductions are for....