Thousands of years ago, in ancient Athens, the city was relatively a paradise, they had civilization, they had theater, they had the arts; they also had an absolute flat tax, everyone paid exactly the same tax. If a citizen did not pay the tax, he would be expelled from the city, which probably amounted to a death sentence. For the vast majority of people, this tax constituted the greatest burden and caused terrible social problems. For centuries, the ancient Athenians explored this question and discovered a moral vision; there is no economic gain without civilization. Wealth, whether in the form of property or business, cannot exist in a state of anarchy because others can simply steal it from its owner. The moral theory was that an individual could only become wealthy in a civilized state, the greater the economic gain obtained from living in a civilized society, the greater the duty to maintain society through taxation. By inventing taxation based on ability to pay, the ancient Athenians invented democracy. Totalitarian, dictatorial and feudal societies tend to impose a uniform tax on their citizens. Like the fate of the ancient Athenians, Americans are faced with the choice of a uniform and progressive tax system. Americans must choose between giving up the crucial ability to pay the principal tax or recognizing the greater obligation of those who benefit most from society to contribute the most, and must implement the Athenian principle of taxation. Progressive taxation is more efficient than flat-rate taxation. In order to explore the issue of flat tax versus progressive taxation, some basic knowledge is necessary for a deeper understanding of the subject. The specification of the Constitution of the United States...... middle of paper ......sion. When a tax policy results in overall economic prosperity, the system is more efficient because it benefits all taxpayers through an improved economy. Additionally, progressive taxation encourages vital economic activities. Interest on mortgage repayments is deductible from personal income tax, which encourages home purchases and provides assistance to homeowners. Dependents, such as children, can reduce taxes to support families across the United States. These incentives would not be present in a flat tax because it would require all members of society to pay the same percentage of their income, regardless of their socio-economic status. Progressive taxation is more effective because the incentives help individuals participate in important activities, whereas under a flat tax system such incentives would not exist..