The flat tax is back.
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Sens. Ted Cruz (R-Texas) and Rand Paul (R-Ky.) have both floated an across-the-board tax rate as they’ve launched their 2016 presidential bids.

Neither Cruz nor Paul has spelled out the exact details of their plan, but both senators clearly see the flat tax as a way to appeal to both free-market conservatives that advocate for broad-based tax cuts, and the Tea Party sympathizers concerned with government intrusion.

“Moving to a simple flat tax and just padlocking the IRS — I think that is a powerful populist issue,” Cruz said Friday on “The Adam Carolla Show.”

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