The much-acclaimed simplicity of the flat tax in fact makes it too simple to properly reflect a very complicated reality. Goods and services vary in order to make them accessible to different people; there exist both luxury and economy versions of the same goods because companies recognise that people have differing ability and willingness to pay, and hence price these goods differently. It would therefore be strange for the state to tax both kinds of good at the same rate, as if their respective buyers had the same discretionary income and could both afford to buy the product with the additional uniform flat tax on it.