Abstract The purpose of this research is to analyze and support the case for a National Consumption Tax. Through statistics, facts, and mere theroetical assumptions, this research proposes a plan to replace the current income tax structure with a sound and beneficial national sales tax. Inroduction Tax reform is a necessity in this day and age. From the farmer to the politician, they almost all share a lack of respect and understanding for the more than 17,000 pages of the current tax code. Psychologically, the term IRS is associated with an oppressive type of institution.
Many people fear the possibility of an audit.
In 1984 British novelist George Orwell envisioned a future in which the eye of government monitored individuals every move. With personal information being processed and stored everywhere by means of income filing forms, he was not far off. To allow the government this type of power gives them a dominance that invades human respect and privacy. Our current system is economically inefficient, unfair, confusing, and a disadvantage to Americans in world and domestic trade. It would be pragmatic to say that this system contradicts the moral premise behind our Constitution and the meaning of a democracy.