[Bigun]

Here are the titles of the chapters in Payne's book:

1. Does the Helping State Help?

2. Compliance Costs

3. Enforcement Costs: Audits and Correspondence

4. Enforcement Costs: Litigation

5. Enforcement Costs: Forced Collections

6. Disincentive Costs

7. Evasion and Avoidance Costs

8. Governmental Costs

9. Emotional, Moral, and Cultural Costs

10. Tax System Burdens; Summary and Trends

11. The Culture of Taxing

12. Making Taxpayers Count

Seems to me that a LOT of costs, ALL of which are paid by someone, are addressed but, as always, others will decide for themselves.

[Dimples]

Yes, he talks in depth about the costs of taxation and government spending. He uses the term "cost" in a much broader context than being used in the discussion of price reduction. For instance, Payne calls "lost economic opportunity" a cost. In an abstract sense, it is. However in the specific sense of dollars spent filling out forms and such, the definition of cost is much more narrow.

Notice his first chapter. This outlines the premise of the book: sending tax money to the gov't so that it can redstribute it in the form of subsidies is wasteful and inefficient.

His book has nothing to do with the FairTax, or sales taxes, per se.