Not the Right Tax

The editors at NRO argue that the idea of a national sales tax, lately denoted the "Fair Tax," as a replacement for the federal income tax is a political loser. They are surely right.

Certainly, the income tax system should be flatter and simpler. Getting to that point would require the elimination of many exemptions favored by various constituencies. The more radical approach of abolishing the income tax in favor of a national sales tax are politically and practically insurmountable.