Final answer:
A major disadvantage of a flat tax type of income tax is its complexity. Implementing a flat tax can be challenging due to the various income sources and deductions that need to be considered.
Step-by-step explanation:
A major disadvantage of a flat tax type of income tax is its complexity. A flat tax is a system where everyone pays the same tax rate, regardless of their income. While it may seem simple in theory, implementing a flat tax can be challenging due to the various income sources and deductions that need to be considered. This complexity can make it difficult to accurately calculate and enforce the tax, leading to potential errors and loopholes.