Only days after the last elections for Congress in November of 1994, Congressman

Bill Archer declared his strong desire to “tear out the income tax by its roots.” After that,

Newt Gingrich and Bob Dole formed a commission to consider new alternatives to the

income tax. That lead to more than a half dozen congressional panels holding hearings on

that subject. So there is no longer a question of whether the income tax system will be

replaced or not, the question now is, what should it be replaced with? Well, a national

sales tax is an option that cannot be ignored, even though it may not be the best solution.

The case for a national sales tax begins with one greatly appealing line. It will

allow us to completely eliminate the income tax, possibly even repealing the 16th

Amendment, an amendment that authorized the income tax and made it a part of the

government in the first place. However, the change would come at a cost greater than

seems fair: we would give up the income tax for a sales tax system that is more

If the government sets out to collect a new tax at the register when something is

at least 20 percent would have to be put into place. Suddenly, consumers will be seeing

house-call may not report the money he makes off of that house-call, so if there was a

government would respond with a value-added tax that no one wants.

a government tax collector collecting his cut of the sale. Actually, if this is the case, every

would be no sales tax from those people going to the government. Since the drug dealer

system. A flat-tax will put into place a single tax rate on all income. People will be able

would become a very complex, multi-rate, value-added tax, or VAT.

To generate enough revenue by taxing goods at the retail level only, a sales tax of

Some common words found in the essay are:
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Approximate Word count = 1266
Approximate Pages = 5 (250 words per page double spaced)