During an unsuccessful campaign for president in 1996, Alexander was quoted as calling the flat-tax proposal advanced by Steve Forbes "a nutty idea."

Senator Alexander, I want to give you the benefit of the doubt. I'm hoping that this is not a tawdry political stunt. To put this perception to rest, I propose that you show us your budget for your new tax plan. Show us how you fund our troops, care for our veterans, fully fund a sensible GI Bill and pay down the massive debt you've run up. Show us how you will protect Social Security and Medicare. Show us how the thousands Tennessee families keep homeowner exemptions at tax time. Tell us what you would cut. Education? Health care? Social Security? Homeland Security? Student Loans? Corporate welfare for big oil companies? Senator Alexander this is your chance to put me in my place. Prove to me this isn't an election year gimmick. Better yet, let's schedule a public meeting to discuss it. Bring your plan. We will invite the media and have a calm chat about your plan. I'm calling your bluff. I want to see your hole card.

“If Senator Alexander were serious about lifting some of the load off of the working class, he would not have voted at least a dozen times to block tax cuts that were targeted for middle- and lower-income taxpayers,” Padgett said. “What about tax cuts that would really make a difference in the working family’s budget – a tuition tax credit equal to 50 percent of college costs, for example, or a first-time homeowner tax credit? How about doubling the tax credit for child-care expenses?