DBL:

<<If every adult had to 
pay a quarterly federal poll tax of merely $25, (an assuming for the
sake of argument that most of them paid), the federal government would
raise roughly $15 billion dollars.  ...  I[t] couldn't replace the
income tax of course, but it could be the keystone to a different,
lighter federal tax system.>>

This brings to mind an historical point which has been tugging at me -
perhaps someone here will know the answer offhand. Has there *ever* been
an instance where one type of tax has entirely replaced another, or even
replaced in some 'revenue-neutral' fashion for even a few years, the tax
it is proposed to 'replace'?

I am curious because of all the talk of a national sales tax floating
around. Besides the black market issue, I have a hard time believing any
new tax would replace the federal income tax, and a harder time yet
believing the combined burden of both would be lighter than that of one.

I would like to see a healthy black market, though! :) I could really
get behind a national sales tax if I really thought the feds would have
the balls to try to extract 20-30% at the point of sale - especially in
a 'progressive' fashion. Would poor people be issued tax-exemption cards?

Susan Hogarth 
Triangle Beagle Rescue of NC
www.tribeagles.org [EMAIL PROTECTED]


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