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A 'Goals-Based' analysis of tax reform proposals

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Those of varying political persuasions, be they liberal or conservative, will try to tell us why their chosen tax reform proposal is better than any other. But in most cases, the proponents of the various tax reform proposals limit their talking points to only a very narrow spectrum of economic analysis; specifically an area where their chosen proposal appears to hold an advantage. But when we take a broader look at how these proposals affect the rest of the economy, in a point-by-point analysis, most tax reform proposals fall apart.

So at "The Rich Don't Pay Tax! …Or Do They?" (http://TheRichDontPayTax.com/), we decided to address tax reform from a "Goals-Based" perspective. This is how successful businesses make major decisions. Before trying to solve a complex problem, they define what will constitute success by establishing goals that are based on known and possible problems. Only then, after the goals have been defined, do they evaluate each potential solution, against those previously established goals. The method that best meets each of the previously established goals is the solution that they go with. This quantitative approach consistently provides the best possible solution, by eliminating any bias that certain people in management may have toward a particular plan or strategy.

Therefore, since "Goals'Based" evaluation of potential solutions is a time-tested and proven methodology, that's the method that we decided to use to approach tax reform.

Interestingly, when we applied this proven "Goals-Based" methodology to tax reform, one proposal stood out far above the rest. In fact, the next best tax reform proposal scored only half as well.

The tax reform proposals that we examined were:

  1. the current progressive income tax (included only because it's the benchmark against which any other tax reform will be measured),
  2. a flatter, less progressive income tax,
  3. a more progressive income tax (making the rich pay a larger share of their income in taxes),
  4. a flat income tax with a corporate income tax and/or payroll tax component,
  5. a flat income tax with no corporate income tax or payroll tax component,
  6. Herman Cain's 9-9-9 proposal, and
  7. the FairTax.

Note: For the purpose of this evaluation, we assume that in any flat income tax, there will still be a dependent deduction and that savings and investments won't be taxed. Granted, this assumption may be expecting a lot of our lawmakers. But otherwise, a flat income tax would meet few of the goals for successful tax reform.

In the book, "The Rich Don't Pay Tax! …Or Do They?", 13 goals for successful tax reform were established and evaluated, using this method. Reader feedback indicated that this was considered to be one of the most persuasive parts of the book. As a result of this feedback, I decided to compress those chapters into a single abbreviated article. But before doing so, I submitted those goals to readers of our blog and asked for more suggested goals. Readers then contributed three more goals to the list. Although there is not space in this article to go into great detail, the results are still clear. Those goals are:

  1. Clear and Simple
  2. Transparent
  3. Unintrusive
  4. Fair to All
  5. Un-Tax the Cost of Living
  6. Increase Compliance
  7. Reduce Compliance Costs
  8. Reward Savings and Investment
  9. Tax the Underground Economy
  10. Repatriate Off-Shored Jobs
  11. Repatriate Lost Wealth
  12. Encourage Foreign Investment
  13. Make Favoritism Difficult
  14. Revenue Neutral
  15. Have a Chance of Becoming Law
  16. Make Raising Taxes Difficult

We invite you to add any reasonable goals for tax reform to this list and then compare the above tax reform proposals to those new goals. These should be general goals related to the economy. Then we invite you to go a step further and fairly compare any other tax reform proposal to these goals and any other goals that you can come up with. Regardless of the goals you choose and the types of proposals you evaluate against them, you'll find that one of the above proposals leaves all the others behind.

Note: In order to take out any bias, be sure to add any additional goals that you think important, before you start your evaluation.

This quantitative methodology takes the politics and spin out of tax reform and makes it clear what will work and what won't.

For the record, a number of years ago, when I first became interested in tax reform, the method that I thought best was different than what I believe to be best today. The change came a couple of years after I started looking into tax reform options, when I decided to use this proven problem-solving method to evaluate the various proposals. The results of my comparison, like you'll see in this list, were so conclusive that I had no choice but to abandon the tax reform plan that I had previously championed. My own quantitative evaluation had made it suddenly clear what method of tax reform was needed. When you apply this proven method yourself, I'm sure you'll agree, even if like me when I did it, you have to swallow your pride and change directions.

Use our star-ratings or apply your own star-ratings to the various proposals on this list. Either way, you may be quite surprised at the outcome.

In the end, there is one and only one type of tax reform that both qualifies as substantive and equitable tax reform and that will produce the kind of positive economic results that we need to see. Click through the steps on this list to learn what it is.

Scoring Tax Reform Plans on Goals
Scoring Tax Reform Plans on Goals Copyright 2013 Allegiance Books - Used by permission

Scoring Tax Reform Plans on Goals

Forget the spin and the hype. Forget your own bias. Let's establish a set of reasonable goals for Tax Reform and then evaluate each proposal against those goals. Establish some additional goals, if you wish. Then rank each form of tax reform against those goals. Just establish your goals, before doing your comparison. So let's get on with quantifying tax reform proposals. Go to the next item on the list.

Goal: Clear and Simple
Goal: Clear and Simple Copyright 2013 Allegiance Books - Used by permission

Goal: Clear and Simple

Goal: Clear and Simple

Any income tax that includes corporate or payroll taxes is not simple. On the other hand, a flat income tax is almost as simple as you can get, but only if it doesn't include a corporate tax, a payroll tax or taxes on savings. Any advantage that flattening the personal income tax gives individual taxpayers in 9-9-9, is offset by adding a layer of complexity for retail businesses. The only minor thing that gives the FairTax a slight edge in simplicity, over a flat income tax, is that under a flat income tax you still have to keep track of your earnings and calculate your taxes once a year, whereas under the FairTax, all tax calculations are done for you at the cash register.

Goal: Transparency
Goal: Transparency Copyright 2013 Allegiance Books - Used by permission

Goal: Transparency

Goal: Transparency

Income taxes, in general, are anything but transparent. A flat income tax would appear, at first glance, to be transparent. But all past flat tax proposals have included a tax on savings and investment, which most people don't realize is double taxation. If that double taxation isn't visible to the average person, then it's not transparent. However, should a flat income tax be passed that does not tax savings and investment and does not include a corporate or payroll tax, then such a tax would eliminate most transparency issues. But the FairTax goes one better. The FairTax is collected only once - at the point of final retail sale - thus making every penny of tax visible to the taxpayer, on the receipt.

Goal: Unintrusive
Goal: Unintrusive Copyright 2013 Allegiance Books - Used by permission

Goal: Unintrusive

Goal: Unintrusive

Any tax on income, be it flat or progressive, still requires an IRS to insure compliance. Even 9-9-9 includes income tax components. So the only tax reform proposal that gets the IRS completely out of the lives of every taxpayer is the FairTax. Under the FairTax, individuals are not subject to audit unless they are selling new retail goods. Only retail businesses may face an audit and then only by state auditors; not the IRS. The feds audit only the states tax collection agencies.

Goal: Fair to All
Goal: Fair to All Copyright 2013 Allegiance Books - Used by permission

Goal: Fair to All

Goal: Fair to All

The more progressiveness in the tax code, the harder it hits the upper income brackets. But before you start shedding crocodile tears for the rich, consider that embedded corporate and payroll taxes more than offset any change in progressiveness in the income tax code and those embedded taxes unfairly hit the poor hardest. If a flat income tax contains no corporate tax or payroll tax, then this downside is significantly reduced. But by its very nature, a flat income tax unfairly hits the poor hardest. If on the other hand, a flat income tax also includes a dependent deduction, then the pain on the poor is virtually eliminated. But it's unlikely that all these "ifs" will get into a flat income tax. 9-9-9, containing three taxes, actually gives us the worst of all worlds. The sales tax component would appear to help. But without a method to keep it from unfairly hitting the poor hardest, it offers little benefit. In fact, the poor are hardest hit by the flat personal income tax portion, the embedded corporate tax portion also hits the poor hardest, and the sales tax portion that has no prebate hits the poor hardest. This combination would be devastating to the poor. We give it one star for the very small positive effect of the sales tax component. The FairTax, on the other hand, eliminates both the personal and corporate income taxes that currently help keep the poor down. Then it solves the problem that has traditionally plagued sales taxes. Unlike past sales taxes, that hit the poor harder than most others, the FairTax includes a prebate for every citizen or permanent resident family. The result is that everyone is taxed at exactly the same rate and everyone receives the exact same prebate, based on family size. But the effect on overall taxes paid changes with spending, which it should be noted, is a taxpayer choice. So besides treating everyone exactly the same, it's the only form of tax that doesn't tax those living at or below the poverty line.

Goal: Un-Tax the Cost of Living
Goal: Un-Tax the Cost of Living Copyright 2013 Allegiance Books - Used by permission

Goal: Un-Tax the Cost of Living

Goal: Un-Tax the Cost of Living

Embedded corporate and payroll taxes more than offset any changes to income tax progressiveness that is supposed to un-tax the cost of living. Though a flat income tax, by its nature, hits the poor hard, the elimination of a corporate and payroll tax would soften the blow to the poor slightly and if a dependent deduction were included, tax on cost of living would be almost eliminated. Since 9-9-9 contains three forms of tax, it has the problems of all three. A standard dependent deduction on the Personal Tax portion of 9-9-9 would help only marginally. The FairTax, on the other hand, includes a prebate that is equal to the amount of tax that would be paid by a family spending at the poverty level, for a family of that size, thus completely un-taxing cost of living expenses for all taxpayers, regardless of spending level.

Goal: Increase Compliance
Goal: Increase Compliance Copyright 2013 Allegiance Books - Used by permission

Goal: Increase Compliance

Goal: Increase Compliance

By far, the most significant increases in compliance can be seen by reducing the number of collection points. Since changes in progressiveness, including a flat income tax, with a corporate or payroll tax component won't change the number of collection points, it follows that changing progressiveness won't make any difference. A flat income tax that has no corporate or payroll tax component eliminates around 10.5 million collection points, which represents a slight improvement. 9-9-9 has all of the problems of the income tax and adds a layer of compliance issues, albeit minor. The FairTax eliminates more than 145 million individual and several million non-retail business tax collection points. For tax fraud to remain as high under the FairTax, as it is today, the number of people willing to commit tax fraud would have to increase more than 14 fold. That's just not going to happen, espceially since fewer tax collection points makes tax fraud easier to detect.

Goal: Reduce Compliance Costs
Goal: Reduce Compliance Costs Copyright 2013 Allegiance Books - Used by permission

Goal: Reduce Compliance Costs

Goal: Reduce Compliance Costs

Changing the progressiveness of the income tax, short of making it flat, will have little to no effect on compliance costs. A flat income tax that has a corporate or payroll tax component will have somewhat lower costs associated with it. However, since businesses generate income in many ways, the record storage requirements for businesses, under any form of corporate income tax, are always significant. By contrast, the only costs associated with a flat income tax that excludes corporate and payroll tax components are related to record storage for 135 million individual taxpayers, whose storage requirements are generally limited to only a few file boxes. However, that's only if such a flat income tax doesn't tax savings and investments. But as mentioned earlier, this is quite unlikely. 9-9-9 inherits the very high compliance costs of a personal and a corporate income tax, and then goes on to actually add a layer of additional, albeit minor, compliance costs related to the sales tax. The only compliance costs associated with the FairTax are related to record storage and only for about 8 million retail businesses, plus an insignificant cost to update cash register software. Moreover, the only retained records that are required for the FairTax are those pertaining to retail sales and most of that will be automated in the cash register or in the sales software. In most cases, a company's bookkeeper will be able to handle the FairTax and no tax accountant will be needed.

Goal: Reward Savings and Investment
Goal: Reward Savings and Investment Copyright 2013 Allegiance Books - Used by permission

Goal: Reward Savings and Investment

Goal: Reward Savings and Investment

Since an income tax is, by definition, a tax on productivity and rewards only spending, none of the forms of income tax can be said to, in any way, encourage savings and investment. A possible exception might be a Flat Income Tax that doesn't tax savings. But the best that could be said for that system is that it would neither reward nor punish savings. So we gave it one star for not punishing savings and investment. 9-9-9 really doesn't do much in this area. But since a third of the 9-9-9 tax is not based on income, we gave it one star, as well. On this issue, the FairTax stands alone. Since the FairTax is only collected when money is spent, it strongly encourages savings and investment. If you don't pay tax till you spend money, it's a strong encouragement to invest your money, instead of spending it.

Goal: Tax the Underground Economy
Goal: Tax the Underground Economy Copyright 2013 Allegiance Books - Used by permission

Goal: Tax the Underground Economy

Goal: Tax the Underground Economy

All forms of income tax require that employers report pay and that employees report income. But the underground economy (drug dealers, thieves, prostitutes, illegal aliens and more) don't report their illicit income and neither do those who pay them. Therefore no form of income tax can ever collect from the underground economy. By contrast, a retail sales tax can't be avoided. Since 9-9-9 is one-third sales tax, it nominally taxes the underground economy. The FairTax, being a pure retail sales tax, cannot be avoided by the underground economy. Everything from the pimp's Rolex, to the hit man's ammo, to the meth lab's electric bill, to the mob boss' million dollar yacht is taxed at the same rate that everyone else pays. There is no place for them to hide.

Goal: Repatriate Off-shored Jobs
Goal: Repatriate Off-shored Jobs Copyright 2013 Allegiance Books - Used by permission

Goal: Repatriate Off-shored Jobs

Goal: Repatriate Off-shored Jobs

As long as there is a corporate income tax, off-shored jobs will remain offshore. A flat income tax, without a corporate or payroll tax, will help to prevent more jobs being shipped offshore. But since an income tax will still require an IRS to oversee it, most companies that have already sent jobs offshore will be hesitant to move their production back to the USA, especially considering that history shows us that a flat income tax will not stay flat for long. The income tax components of 9-9-9 will more than negate the positive effects of the sales tax component. But the FairTax not only eliminates the corporate income tax, it eliminates the IRS. As such, under the FairTax, the USA will become a tremendous jobs magnet, as corporations rush to build their products where there is no income tax or IRS.

Goal: Repatriate Lost Wealth
Goal: Repatriate Lost Wealth Copyright 2013 Allegiance Books - Used by permission

Goal: Repatriate Lost Wealth

Goal: Repatriate Lost Wealth

Millionaires and billionaires are fleeing the USA at the highest rate in history, due to a very progressive income tax that punishes success and when they leave, they take their investment dollars and tax revenue with them to their new home. Past efforts at reducing the progressiveness has only slowed down that exodus; not reversed it. Likewise, increasing progressiveness always increases the exodus . Flattening the tax level, especially without a corporate tax component, will certainly inspire the return of some of that investment capital, though likely not much, since the IRS will remain a threat. While the sales tax portion of 9-9-9 and its reduced income tax level will help, 9-9-9 adds a slight level of complexity and retains the IRS. The result will be only a modest level of wealth repatriation. But the FairTax, by eliminating the IRS and all tax on income, will create an extremely favorable investment environment that will in turn, become a huge wealth magnet for all those expatriated dollars.

Goal: Encourage Foreign Investment
Goal: Encourage Foreign Investment Copyright 2013 Allegiance Books - Used by permission

Goal: Encourage Foreign Investment

Goal: Encourage Foreign Investment

The same factors that apply to returning lost wealth apply to encouraging foreign investment. Taxing income is regressive. The more progressive an income tax, the less attractive a nation becomes for foreign investment. The flatter an income tax, the more financially attractive a nation becomes. Therefore, a flat income tax, especially one that excludes corporate and payroll taxes, should have a minor positive effect - minor, because any form of income tax will still require an IRS. The income tax components of 9-9-9 negate much of the benefit of a sales tax and add complexity. But the FairTax, by eliminating the IRS and all income taxes, will create an extremely positive investment environment that will drive massive investment in U.S. business. This will create a tremendous amount of new jobs, which translates to a significantly broadened tax base, which further translates to new tax revenue. In fact, 80% of top foreign manufacturers said in a poll that if the USA were to end the income tax and adopt a national retail sales tax, they would build more production facilities in the USA and 20% said they would move their corporate headquarters here. That's powerful.

Goal: Make Favoritism Difficult
Goal: Make Favoritism Difficult Copyright 2013 Allegiance Books - Used by permission

Goal: Make Favoritism Difficult

Goal: Make Favoritism Difficult

As long as income is taxed, using the tax code to favor big donors over constituents will continue. Even a flat income tax that includes a corporate income tax component will soon see tax breaks for "favored" businesses and those breaks mean that individuals pay more to make up the difference. A flat income tax that does not have a corporate tax component fairs much better. However, as long as income is taxed, adding a corporate tax back into the mix is just way too easy. But for our purpose here, we are looking only at the initial effect, so we gave it 4-stars. But as soon as a corporate tax is added back in, it will drop back to 1-star. Since 9-9-9 includes a corporate income tax, its effect will be similar to the flat income tax with a corporate tax component. However, the FairTax not only eliminates all tax on income, but it abolishes the government's tool for doling out favors (the IRS). Furthermore, it requires the repeal of the 16th Amendment within seven years, or the FairTax will revert at that time. Of course, after a few years without fear of the IRS and feeling the result of a boosted economy, relieved taxpayers will strongly oppose an return to IRS tyranny. Those taxpayers will therefore drive repeal of the 16th Amendment and with the demise of the 16th Amendment will go any chance of tax code favoritism.

Goal: Revenue Neutral
Goal: Revenue Neutral Copyright 2013 Allegiance Books - Used by permission

Goal: Revenue Neutral

Goal: Revenue Neutral

Not knowing how Congress may change tax rates, we can only assume (maybe too generously) that any changes to an income tax, be it progressive or flat, will be nominally revenue neutral. That leaves 9-9-9 and the FairTax. Of course, 9-9-9 was never properly thought out. If you remember, it was hurriedly cobbled together, not as a viable plan, but as a talking point, to boost a sagging presidential campaign. Nobody was supposed to actually evaluate the scheme till after the election. But shortly after its introduction, many economists began pointing out credible flaws in the scheme, which forced Herman Cain to make hasty modifications to it. In fact, it keeps getting modified, while more than a few top economists still say that 9-9-9 won't create enough revenue. On the other hand, unlike 9-9-9, that was hurriedly created by political operatives, the FairTax was designed over several years, by numerous top level economists, whose instructions were only to create the best possible tax system and make it revenue neutral. More than $23 million dollars have since been spent to develop the FairTax and insure that it will be revenue neutral. But alas, there are still some economists who tell us that the FairTax will only remain revenue neutral if no new jobs are created. But as we've already learned, since the FairTax will encourage both the return of expatriated dollars and new foreign investment, those dollars will in turn, create huge amounts of new jobs. In fact, the FairTax could soon be creating more revenue than the current system, while each individual would be paying less. Wouldn't that be a nice problem to have?

Goal: Have a Chance of Becoming Law
Goal: Have a Chance of Becoming Law Copyright 2013 Allegiance Books - Used by permission

Goal: Have a Chance of Becoming Law

Goal: Have a Chance of Becoming Law

The progressiveness of our current income tax changes all the time, so the progressive income tax variations get 5-stars. However, despite what some in Congress would have taxpayers believe, a flat income tax has very little chance of becoming law. This conclusion is based upon two points. President Reagan wanted to flatten the tax rate, but the best even he could achieve was two brackets. Also, no flat tax bill in recent history has ever had more than 5 co-sponsors in Congress. OK. There's a bill that is called a "F'at Tax Act" in Congress right now and it has a whopping 10 cosponsors (still insignificant). But that bill's combination of a corporate income tax that makes for embedded taxes and convoluted double taxation, leaves one to wonder how it could be remotely considered to be a truly flat income tax. But since they call it a flat income tax, we'll let them get away with it. So in that case, we must say that no flat income tax bill has ever had more than 10 co-sponsors. That's not a ringing endorsement. A flat income tax makes for great talking points, but it won't happen. Then we have 9-9-9, which is worse yet. Besides the personal income tax component and the sales tax component, which are paid directly, the corporate income tax component is built into the price of every purchase. When 9-9-9 supporters eventually realize that under that plan, they will pay tax on the same dollar three times - once when it's earned and twice when it's spent - they turn against it. Nobody wants to be taxed three times on the same dollar. Perhaps that's why 9-9-9 has gained no traction. On the other hand, the FairTax gains more support with each new class of Congress, today having 79 sponsors and co-sponsors. That's more co-sponsors than most tax bills that have ever become law. Even the leaders of both parties are now feeling the pressure to bring the FairTax to the floor, for a vote. Critical mass to get a bill out of committee, when the leadership is blocking it tends to be around 90 to 100 co-sponsors across both houses. That could easily be achieved this session.

Goal: Make Raising Rates Politically Hazardous
Goal: Make Raising Rates Politically Hazardous Copyright 2013 Allegiance Books - Used by permission

Goal: Make Raising Rates Politically Hazardous

Goal: Make Raising Rates Politically Hazardous

Changing progressiveness of an income tax does nothing to make it difficult to raise taxes. A flat income tax, with a corporate component, is only slightly better, since increases in embedded corporate taxes are not seen by most taxpayers. A flat income tax without a corporate component is much better in this respect, since it means that tax increases become obvious. But such increases are really obvious only one day a year and that day is about seven months before election day. 9-9-9 is so convoluted that Congress could easily play games with it, safe in the knowledge that most people wouldn't understand what's happening. Since the FairTax is collected at the time of every retail sale of a new product or service, voters will be reminded of any tax increase every day throughout the year, including election day. Congress will be afraid to raise taxes, for fear of voter backlash. In fact, that daily reminder of how much tax they are really paying could very well inspire voters to pressure Congress into lowering the FairTax rate, especially after more new jobs increases the tax revenue and makes reducing the tax rate an obvious next step.

Total Goals Achieved Ranking
Total Goals Achieved Ranking Copyright 2013 Allegiance Books - Used by permission

Total Goals Achieved Ranking

And the winner is…

Out of a possible 80 stars, only one type of tax reform meets ALL of the basic goals for effective and equitable tax reform and that's the FairTax, with a total of 80 stars.

The next closest proposal, meeting barely over half of the goals (44 stars) was a flat income tax that contains no corporate tax or payroll tax component. This type of flat income tax, in fact, was the plan that I mentioned earlier, that I had championed, before applying a goals-based analysis to all of the tax reform proposals on the table. You can see, as did I, how it falls far short of being either equitable or creating a better economy.

Remember too, that we were very generous with the flat income tax, by assuming that savings would not be taxed, which is really an unlikely assumption. If savings were taxed, then the flat income tax would fall to just above the level of 9-9-9. We were also generous with the flat income tax by assuming that such a tax would remain flat, beyond the next election. Of course the odds of that happening are as remote as the odds that a majority of Congress will actually fulfill all of their election promises. In other words, a flat income tax remaining flat for more than one term of Congress is not going to happen. Remember that Reagan got us to only two tax brackets and we can see how that worked out. In just over two years after he left office one more bracket was added and it was back up to five brackets just two years after that. Today, we're sitting at seven far more progressive brackets. So when you consider the fact that a flat income tax will not remain flat for long, a flat income tax should rank the same as a less progressive income tax or just barely above the current system.

In third place, with only 20 stars, is a flat income tax that keeps a corporate income tax and/or payroll tax. Of course, we were just as generous in our assumptions with this form of flat income tax as we were with the one that excluded the corporate and payroll taxes. Similarly, when you consider that a flat income tax will not remain flat for long, this proposal is no better than what we have today.

Then there's 9-9-9, that only manages to beat out a less progressive income tax by two stars. Its convoluted mixture of taxes clearly gives taxpayers the worst of each of the other forms of tax, while providing few advantages. But it's worse than it appears. Although we gave it 14 stars, that's very misleading. Remember that our ratings were based only on the immediate changes. Unfortunately, 9-9-9 includes both a personal flat income tax and a corporate flat income tax and we know that neither will remain flat. This makes 9-9-9 the worst of all proposals. It keeps the IRS and offers Congress a clear path back to the high progressive income tax that we have today AND adds a sales tax, on top of that. When you consider that fact, 9-9-9 is far worse than even the current broken system.

When you take the spin out of tax reform, by rating each proposal on goals achieved, the choice becomes obvious. The FairTax is the result of years of research and planning, by many of the world's top economists, whose mandate was to create the best, most effective and equitable type of tax for Americans. They succeeded. The FairTax is the only tax reform proposal that meets every goal for effective and equitable tax reform. No other tax reform proposal comes close.

The FairTax takes power from lobbyists and returns it to the voters, while eliminating the most feared government agency since the Gestapo. It treats every citizen exactly the same while giving a sustainable boost to the economy. It encourages savings and investment, while giving taxpayers the choice of deferring taxation till they ultimately choose to spend their savings.

The FairTax not only meets, but exceeds every reasonable goal for tax reform. As stated above, no other tax reform proposal comes close.

For more details on how the various tax reform proposals meet these goals, read "The Rich Don't Pay Tax! …Or Do They?" (http://www.amazon.com/dp/0615624375/). It's the book that lays out only documented facts and takes the spin out of tax reform. Learn the details on why passing the FairTax is so critically important.

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