I think it is essentially unconscionable to institute a consumption tax while the flat income tax is in place. Economic disparity is becoming too great in our society, two working full time parents with two kids need to be able to live comfortably at any education or wage level. There are just too many people who are not in that position, and to tax them more without first taxing those who can afford it is wrong.
Because of the distribution of wealth in North America Tiered tax systems are need.
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