Complex sentence: A 2005 paper by the Institute proposed a flat-rate income tax in the UK of 22%, with the above-referenced tax-free personal allowance of £12,000.
Split into simpler sentences: A 2005 paper by the Institute proposed a flat-rate income tax in the UK. The ASI published a proposal that calls for a flat tax of 22%, with the above-referenced tax-free personal allowance of £12,000.