There is another tax alternative floating around out there. Well there are a lot of them but I'm referring to a transaction based tax system. There are multiple authors of this type of approach. One can be found at apttax.com, it was proposed by Dr. Edgar Feige. His presentation and a few others I've looked at have many flaws but the basic premise might have some viability in the eyes of you tax gurus. My vote for the best option? Clean up the current tax code and then make it more progressive.