FAIR, FLATTER TAXES FOR ALL AMERICANS
I applaud you for thinking seriously about tax reform. I agree that the current income tax system is hopelessly broken. However, I can't agree that your Flat Tax proposal is the best solution.
"Over the years, many have argued that I should support a national sales tax rather than a flat tax." Yes, that is what I suggest as well.
"While I support the concept of a national sales tax, I have concerns about implementing such policies without a simultaneous repeal of the 16th Amendment to the Constitution."
I believe the FairTax takes adaquate precautions to dismantle the income tax. The FairTax eliminate the income tax code and all federal payroll taxes. Furthermore, the FairTax Act specifies that no appropriations be allowed for the IRS after the 2006 income tax returns are processed. Without funding, the IRS will cease to exist
As you know, there is no sense in trying to repeal the 16th Amendment prior to passage of the FairTax Act. How might taxes be collected? The best we can do is try to pass HJR 16 immediately after the FairTax is signed into law.
You justify your position with an assertion which could only appeal to the credulous: "Enactment of a national sales tax without repeal of the 16th Amendment could ultimately result in Congress levying both a federal income tax and a national sales tax, further increasing the tax burden on the American people."
In fact, we presently have both a federal income tax and federal sales tax. Allow me to explain. Who pays corporate tax? Only customers pay corporate tax in the form of higher prices on goods and services.
Hence, corporate tax actually operates like a hidden sales tax. So there really isn't any special danger of an increased tax burden while the 16th Amendment remains in force. The burden we bear is already unbearable.
In brief, I urge you to study the FairTax proposal S25 / HR25. Obviously you have not understood the FairTax in all its detail and elegance. You owe it to the American people to give the FairTax Act an honest evaluation.
Joshua Pritikin, Santa Barbara, CA

