Is a progressive tax more fair than a flat tax?

Flat tax is a flat rate, so there is no risk of “falling” in a higher tax rate. However, the flat tax means also giving up certain preferences typical for the tax scale, namely:

• take into account the tax-free amount,
• deduction of income
• tax deduction
• the possibility of a joint settlement with a spouse

That’s all  the advantages that we can get from the progressive tax, but can’t getting from a flat tax. Which method is more profitable? In very general explanation it can be said that the low income is more profitable with the settlement of the tax scale, but the high one is more profitable with a flat tax. Sometimes we come across a ready and simple answer to this question, presenting limits of the amount of income above which ceases to pay the settlement scale, and begins to be viable settlement of the flat tax. The reported amounts, often limit the amount usually doesn’t take into account the possibility of the above (taking into account tax exemptions and deductions), and these may develop very differently, depending on personal circumstances and financial standing of the entrepreneur. Therefore, in each case, the threshold for one or another form of taxation should be counted individually. For one entrepreneur annual income in the amount of 100 thousand dollars will mean the validity of the choice of a flat tax, while another trader with an identical income more profitable prove the settlement of the tax scale.