Making the Transition from the Current Income Tax System to a Flat

Making the transition from the current income tax system to a flat tax system would be likely to cause:

A) vertical inequities during the transition as high-income individuals lose access to tax loopholes.
B) horizontal inequities during the transition as tax preferences for homeownership and employer-provided health insurance are eliminated.
C) reduced compliance because the current system is less complex.
D) improvements in both horizontal and vertical equity.