While I detest the current income tax for its byzantine complexity and obvious social engineering, I am more afraid of a national sales or excise tax. It is all too easy to impose and manipulate these taxes and create an even more burdensome tax system. Just look at your next phone bill and see a 3% federal excise tax, first imposed in 1898 to fund the Spanish American War, as well a a host of other state taxes and fees that amount to about a 40% total tax rate in my locality. If $2.50/gallon gas is high how about adding a federal sales tax on top of it?
I think a flat income tax rate with no deductions would be the most fair. Just think of the money saved if you could file your income tax on a postcard or with a few mouse clicks instead of forking over hundreds to a tax preparer. One other essential tax reform...the due date for federal income taxes should be moved from April 15th to November 1st to more closely coincide with elections.