This book proposes, for the first time in Greece, a developmental reform, a "revolutionary" proposal for the taxation of individuals' income: the introduction of a flat tax rate or the adoption of a proportional taxation system ("Flat Tax").
The author argues that the tax rate should remain unchanged regardless of the amount of individuals' income. The most productive citizens should not be punished through an oppressive and unfair taxation. They will pay a higher amount of tax as their income increases, but not a higher tax rate than others.

The introduction of a flat tax rate, combined with the overall simplification of the country's tax system, would encourage production, enhance incentives for creation and wealth of individuals, drastically simplify tax procedures, limit tax evasion and tax avoidance, and restore tax justice.

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