[Andrea19]

But can there ever be a successful repeal of the 16th Amendment? Until there is, a national income tax can always be brought back by Congress, or worse yet an activist Supreme Court. I’m too scared of both a VAT and federal income tax. And would a flat VAT be better than a flat income tax?

[KarlInOhio]

I like a consumption tax completely replacing an income tax because it hits both foreign and domestic production. As it is now, foreign companies can make sure that their US subsidiaries make very little money so almost all of the profits from their sales go without being taxed by the US. On the other hand US companies are hit with the full weight of our government.

I agree with you on the 16th. The income tax must not only be repealed, but made explicitly unconstitutional or else the libs will say "The 16th was repealed, but the commerce clause still allows an income tax".

[curiosity]

I’m too scared of both a VAT and federal income tax. And would a flat VAT be better than a flat income tax?

Less paperwork for people, no taxation of income from saving (hence less deadweight loss), and much less potential for social engineering.

I think what people have in mind is cutting the income tax and offsetting that cut with a VAT. However, that should only be on the table once we have passed some serious, scrutural reform of entitlements.