The consumer is the ultimate taxpayer. Strict accounting reveals that the customer always pays. It is almost self evident that the consumer will suffer the entire burden of any taxation imposed on the means of production. Everyone, including those who don’t think they pay any tax, actually pay tax when they spend. Higher earners spend more, thus pay more tax. That is the full extent of progressive taxation. Detailed proof is at: http://ecforster.netfirms.com/Tax/Doc1.html One must conclude that our complex tax system is a charade to hide the true cost of government from consumers and voters. No wonder the implication is unwelcome to the tax industry; there need only be one tax and that is a sales tax. The Internal (US), Inland (UK), Revenue could be wound up and its employees put to more productive use to our benefit; ditto for tax accountants, advisers and economists.