Position Paper: A Fundamentally Reformed Tax System: Shifting Federal Revenue Generation to State-Collected Business Taxes Executive Summary: This paper proposes a fundamental reform of the United States tax system, shifting the responsibility for generating federal revenue entirely to businesses through taxes collected at the state level. Under this system, the federal government would determine each state's total business revenue and levy a flat percentage tax on that amount. States would then have complete autonomy in designing their own business tax systems to collect these funds, eliminating the need for federal corporate or individual income taxes. This proposal aims to simplify...