Posted: Apr 25, 2005 By: Arthur Brina

Comment: To members of the Tax Reform Panel:

We should all be equal before the law. We should all be eligible for the
same benefits. And we should all be available to share the same burdens and
responibilities of citizenship. Our current tax system penalizes upper
income individuals in 2 ways: the greater the income, the higher the tax
rate; and the greater the income, the lower the benefits for which the
taxpayer is eligible.

By taxing every income earner at exactly the same tax rate, while applying
the same standard deduction for every individual within the household, each
citizen/taxpayer would be contributing to the functioning of our government
in equal proportion. There should be no deductions other than the standard
deduction and the government should not distinguish between wages and
salaries, dividends or interest, or capital gains when determining income
tax rates.

There is no simpler and fairer method of taxation than the flat tax rate.
The government can manage the burden of taxation to lower income-earners
through the standard deduction. The government can offset the revenues lost
through the flat tax rate by ending all itemized deductions, which will
have the added benefit of simplifying the entire process.

A National Sales Tax would -in effect- transfer the burden of taxation from
the investor class to the working class. For almost all Americans, virtually

every dollar of take-home pay is spent on current consumption plus housing
expenses. Applying additional taxes to the goods and services purchased by
consumers won't make a difference in their economic standard of living. At
best, the effect of a sales tax rather than an income tax would be neutral
for almost all Americans.

However, a National Sales tax would be a great boon to the top tier of
income earners, who do not now spend all the income they have at their
disposal under the current system. Their tax burden would be decreased and
their disposable income would increase. They will have more money to invest
and to further enrich themselves, thereby exacerbating the current trend
toward the concentration of wealth and economic opportunity among fewer and
fewer people.

Arthur G. Brina
44 Broxbourne Drive
Fairport, NY 14450

585-503-6687