Compare the proposed changes of the Tax System for yourself!

  Income Tax Flat Income Tax NATIONAL RETAIL SALES TAX
Cost of Filing Expensive. Costs $300 billion plus a year Somewhat reduced No cost to taxpayers
Complexity Very complex. Over 2,000 IRS code pages, 12,000 pages of Regulations, and over 200,000 court pages Individuals file 13 times/year. More complex for businesses Individuals do not file. Only businesses deal with sales tax returns which they already do.
Hours to Comply Over 5 billion hours per year Approximately 750 million hours/year Zero hours for individuals
Penalties Severe, Arbitrary Severe Arbitrary None for individuals
Economy Increases prices, hurts wages, resulting in decreased savings and investment. Depends on plan Stimulate and rewards savings Investment & productivity.
Interest Rates Less savings, pushes rates up. Depends on plan Massive increases in domestic and foreign savings would result in reduced interest rates.
Investment Decreases. Depends on plan Increases investment by U.S. citizens, attracts foreign investment.
Jobs Hurts US companies. Same Escalates creation of jobs by attracting foreign investment, making U.S. manufacturers more competitive.
Savings Decreases savings. Depends on plan Increases savings.
Equality None. Special rates for special circumstances are unconstitutional and unfair. No control. Depends on plan You have control. All pay the same rate and their fair share.
Foreign Companies Subsidizes their U.S. Imports creating unfair competition to U.S. manufacturers and businesses Same Foreign companies forced to compete on even terms with U.S. companies
Government Intrusion Massive files, dossiers. Increases with noncompliance None. no direct tie to individuals.
History Karl Marx included income tax as a key feature in the Communist Manifesto. (No history) 45 states using a retail sales tax have proven its efficiency.
Income & Work From Jan. 1st to July 14th, most citizen's income goes to pay taxes. Similar to current plan. The more you earn, the more you pay. Rewards work. Keep 100% of income to save, invest, and consume.
Non-filers Avoid compliance Same They pay their share with every purchase they make.
Productivity Decreases Flattens Increases dramatically
Visibility Hidden, layered, complex Hidden, layered in prices Highly visible, easy to understand

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Last Update: Friday, April 12, 2002 10:54:41 AM