Laszlo Kovacs, the European commissioner for taxation, has described the flat tax as "absolutely legitimate" (reports Stephen Castle in the Independent). The single flat rate tax, already in use by four EU members and planned or under consideration by many more, has been attacked by the French and others as "social dumping," even though it has actually raised more revenue.

Mr Kovacs, a former Hungarian foreign minister, brings a further fresh breath of Eastern air to the enlarged EU by pointing out that "the EU does not tackle the issue of income and corporate tax rates." This is true, but it must have made Brussels shudder because tax harmonization is among their ambitions.

Flat tax threatens those ambitions. It has spread across the former Socialist economies not because it is only suited to developing countries but because it is politically easier to introduce in transitional economies. The interest groups which benefit from the status quo were less entrenched there. Fortunately the competitive pressure from their success makes it easier to take on those groups in advanced countries.

Flat tax improves things because it lowers tax rates, and because it is simpler, and easier to understand and administer. It also brings the chance to sweep away all of the quirks and complexities which have disfigured tax codes over the years. Now that is "absolutely legitimate."