Comment: I believe that the tax system is unfair. It is also unitelligable. thechanges that I recommend are: (1) a sales tax to be paid up front on the purchase of all goods and services with the price broken into three parts-the actual price, the tax, and the payable total and (2) that everybody will pay the tax- thus NO subsidies for anything. this will work to keep everyone taxes as low as possible. I am against a vat, although Euroope likes this system and itmight make trade easier. My objections are two-fold-1st the tax can be manipulated by congress, the congessional staff or other bureeaucrats out of the public eye and 2nd the buyer will not know the extent of the taxation. in other words if you raise everyones taxes every one should see it upfront.