According to a national poll commissioned by the Canadian Taxpayers Federation (CTF), Canadians would rather have a root canal than a tax audit. Since an income tax was established in the 1917 as temporary measure to pay for the Great War, Canadian tax laws have become so complicated and punitive that the mere thought of an audit evokes a dull ache in the pit of the stomach.

It doesn't have to be this way.

Canadian tax laws are a mess because, over the years, politicians have learned to manipulate the system to their political advantage. They use the tax system to appease special interest groups and win votes at election time with one-off deals designed to win votes from specific constituencies.

Whenever politicians see fit to reduce our tax burden, they rarely opt for broad-based tax relief. Why cut income tax rates for everyone when they can offer a series credits - each with its own special announcement that will be covered dutifully by members of the media Put simply, politicians get more bang for their buck by offering "boutique" tax cuts to howling special interest groups that are likely to reward the same politicians come voting day.

In the past few years we've seen rebates and credits for child care, public transit, children in team sports, senior citizens, tools for trades people and on and on-

The end result is a tax system that increasingly gives headaches to everyone come tax season.

Canadians should stand up and demand a flatter, simpler form of taxation. One model that is being rapidly adopted around the world and here in Canada is a single-rate income tax, also known as a "flat tax."

A flat tax means there's only one rate of taxation no matter how much you earn. Here in Saskatchewan the CTF has recommended an 11 per cent flat tax to replace the current three-rate system of 11, 13 and 15 per cent. Combined with a relatively high basic personal exemption, a flat tax offers countless benefits.

First and foremost a flat tax means taxpayers aren't punished for earning more money. No longer would workers do the mental math to determine whether working an extra overtime shift pays enough to make the effort worth while. In our current tax structure, everyone faced with the choice of earning extra cash considers the tax implications - consciously or not.

A flat tax, on the other hand, encourages productivity and success by removing tax disincentives. It would also make Saskatchewan a more attractive place for sought-after workers like nurses, doctors and trades people.

The CTF's 11 per cent flat tax recommendation would save a $45,000 worker nearly $700 per year. The beauty is it would save a minimum-wage earner almost the exact same amount, reducing the total income tax paid to the province to $77. A single rate tax would eliminate the necessity of increasing the minimum wage every year.

In order to make a flat tax work all the boutique credits and rebates the politicians have doled out over the years would be completely eliminated. That means taxpayers wouldn't have to save receipts from soccer registration and bus passes.

Wouldn't it be nice to be able file your tax return on the back of a post card A flat tax on income would move us one step closer to that goal. It would also make a tax audit a lot less painful than a root canal.