This book proposes, for the first time in Greece, a developmental reform, a "revolutionary" suggestion for personal income tax: the establishment of a uniform tax rate or, in other words, the adoption of a proportional taxation system ("Flat Tax").

The author argues that the tax rate should remain unchanged regardless of the amount of income individuals earn. The most productive citizens should not be punished through an oppressive and unjust taxation system.

They would indeed pay a larger tax amount when their income increases, but not a higher tax rate than others. The establishment of a uniform tax rate, combined with the overall simplification of the country's tax system, would encourage production, enhance the incentives for creation and wealth accumulation among people, drastically simplify the tax procedures, reduce tax evasion and avoidance, and restore tax justice.

The uniform tax rate will not favor the already wealthy, as the supporters of the tax status quo monotonously claim. The true beneficiaries of such a radical reform will be the talented, hardworking, capable, and creative individuals from the lower income strata of the population, whose efforts today are undermined and hindered by taxation.