The root cause of much income tax inequities is due to our progressive income tax rates.

Increasing lower income earnerís tax rates is politically unfeasible. It would also be economically and socially detrimental. Favoring higher income earners with tax rate reductions would be politically unfeasible and increase the federal deficit.

It would be more feasible to reform our income tax system if we decreased our dependence upon income taxes; they are our overwhelmingly major source of federal revenue. I advocate to the extent we are able to incrementally shift our revenue sources from income taxes to a sales tax, we should do so.

Of course, due to the regressive nature of sales taxes, it would be necessary to provide, (externally of the sales tax), some compensating provisions for lower income earners. Such a provision is certainly feasible but the U.S. Congress cannot in these times concur on anything positive and specific.

[We have two major political parties. One leads in the wrong direction and the second cannot agree among themselves but paddle around in aimless circles and thus cannot lead].

I believe that an acceptable rate of sales tax could not feasibly replace the entire revenue we derive from income taxes, (i.e. the ďfair taxĒ). If Iím wrong, sales taxes could completely replace income taxes. If Iím correct, after some incremental step the sales tax rate will approach an unacceptable rate and the transfer of the tax sources will have to be halted or interrupted.

Respectfully, Supposn