Bracket Creep
Anz.com, an online financial dictionary, contends "bracket creep" occurs in progressive tax systems, i.e. an income tax with multiple tax brackets.

Anz.com says bracket creep "occurs as companies compensate employees for rising inflation by giving them pay increases, which in turn push the tax-paying employees into higher income tax brackets. The pattern depends on the existence of a progressive system of tax, in which marginal tax rates rise with increasing income. The result is increased tax collections by the government without any change to tax regulations."

But does bracket creep occur in a flat-rate tax? Absolutely yes it does. Even a flat-rate tax like the one proposed by Speaker Naifeh has two tax brackets - 4.5% and zero percent. As one's income is increased to offset inflation, more of one's income will be in the higher of Naifeh's two proposed tax brackets, while the remaining income taxed at zero percent will have less purchasing power.

That's a stealth tax increase - and a threat to the financial health of every Tennessean.