HR 25 does some things that will prevent an income tax from returning so quickly.
First, it eliminates ALL federal withholding. How easy would it be to convince voters that their paycchecks need to be reduced again? How easy would it be to convinve employers to begin paying their "contribution" to FICA? This would be a significant obstacle to having both systems...an obstacle we currently do NOT enjoy.
Second, all exports will be leaving our shores at a price 25% less than under an income tax. Would these companies be willing to allow their market share to drop again. Hell, it's hard enough to compete agianst countries that rebate tax costs and have practically zero labor cost. This would be a significant obstacle to having both systems...an obstacle we currently do NOT enjoy.
Third and maybe most compelling, the entire income tax code is erased from law - poof - gone. How easy would it be to re-write, negotiate, and pass an entire income tax code? Hell just look at how long it's been trying to negotiate a retail sales tax - 10 yrs at least now. This would be a significant obstacle to having both systems...an obstacle we currently do NOT enjoy.
Repealing the 16th is not sufficient to prevent an income tax - only how it's collected. That's why the amendment that the fair tax people wrote includes language to not only repeal the 16th, but to affirmatively state that the taxing of income is actually unconstitutional.
I must stress that we do not currently have ANY protection against having both taxes... NONE. If you are truly concerned about this horrendous possibility (as I am), you'd be wise to look at HR 25. .
"HR 25 does some things that will prevent an income tax from returning so quickly."
You do raise some isssues that would make the resurrection of the income tax more difficult.
"First, it eliminates ALL federal withholding."
Did you ever pause to think that this step might be sufficient to completely revamp our entire system of taxation and spending? Far too many people believe that they do not pay taxes because of witholding. Just imagine the effect of having everyone having to write a check to the government each and every payday. Don't you think that would bring the point home to every one that they do pay taxes and that the cost of the federal government should be immediately reduced?
This brings me to my principle objection to the 'fair tax'. It is designed to be revenue neutral. It does nothing to reduce federal spending. The problem is not how to collect taxes but how to reduce spending. Elination of income tax witholding is an excellent start on that. Also, elemination of FICA witholding would jump start the desire for privitiztion of social secuirity.
"Second, all exports will be leaving our shores at a price 25% less than under an income tax."
But, if and only if, the 16th is repealed. Otherwise, the price would be increased.
"Third and maybe most compelling, the entire income tax code is erased from law - poof - gone. How easy would it be to re-write, negotiate, and pass an entire income tax code?"
Much too easy to accomplish until the repeal of the 16th. Besides, HR25 would result in a new code defining what is taxed and what is not. In time, one would find that one set of onerous regulations are merely replaced with another.
"Repealing the 16th is not sufficient to prevent an income tax - only how it's collected."
The 16th removed the constitutional prohibition on the ability of the federal government to levy taxes on individuals. Prior to the 16th, taxes could only be levied against the states and had to allocated purely on the basis of the relative populations of the state.
No, just repleal the ability to do paycheck witholding and I think you'll acheive your real objective of reducing the size, scope, and cost of the federal government.