Personal Income Tax

[David S]

Why not replace it with a tax purely on businesses? It's the same people who pay; making it a personal income tax just shifts the burden onto the backs of employees.

That would put a $700 Billion burden on the back of American business which would make them even less competitive with companies in low cost countries. If you can find some way to apply a proportionate amount on imports it might be OK. It will increase the cost of products though so it would act like a sales tax in that respect.

[David S]

The growth of government power, influence and regulation would be much less limited, much less stifled.  It's actually critical that taxes be visible so everybody remembers how much the government is getting - and holds it accountable to provide services in return for all the money it takes from us.

That's a good point. Maybe a good tax system would be one that causes equal agony to everyone. Then we would all have an interest in seeing to it that government is frugal with our tax dollars.