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Ben Carson has proposed tearing up the tax code and replacing it with a flat tax that would represent a substantial cut for the richest Americans and one that could potentially deepen the deficit.

The retired neurosurgeon and Republican presidential candidate released his tax plan on Monday after a staff shake-up in his campaign and weeks of questions about his grasp of foreign policy. Like his rivals, Mr. Carson’s plan offers deep tax cuts that he says will unleash economic growth. However, he is proposing a more significant overhaul of the current progressive system that could be more challenging to carry out if he is elected.

The proposal is centered on a 14.9 percent tax for people in all income brackets and for companies, while eliminating deductions for mortgage interest, charitable giving and local taxes. Mr. Carson also would do away with taxing capital gains or interest income. Low-income people and families, defined by having incomes below 150 percent of the federal poverty level, would have to make a smaller, unspecified payment.

The changes would mark sharp reductions from the top personal tax rate of 39.6 percent and the corporate tax rate of 35 percent.

“Our current system reduces incentives for entrepreneurial ventures and investment, and at the same time inhibits the growth of a vibrant economy,” Mr. Carson said.

Although Mr. Carson predicts that his plan would increase the economic growth rate to 4 percent and create 5 million new jobs in the next decade, the proposal left several questions unanswered.

Roberton Williams, an analyst at the nonpartisan Tax Policy Center, said that the prospect of eliminating popular provisions like the earned income tax credit, tax credits for children and deductions for mortgage interest could have unintended consequences for the economy. While the flat tax is intended to make the tax code simpler and fairer, such a system could be most beneficial to the wealthiest Americans.

“That’s a huge tax cut for the rich,” said Mr. Williams, who also expressed concern about what Mr. Carson’s plan would mean for the budget. “I can’t help but think this is a huge revenue loser.”