Andrew Busch admits that those who are sympathetic to the principles of limited government have many reasons to prefer a flat tax or a national sales tax in theory, but he warns us that in practice they should be feared. He thinks we should reorient our thinking by focusing an different sets of issues: lock in Bush’s tax cuts; make them permament. Second, make taxation transparent (witholding is not). Third, change the date of tax day (because of witholding, people actually look forward, to tax day because they seem to be getting something from the government). Fourth, everyone should pay something because "unless everyone pays something at least some of the time, some will begin to lose touch with the real cost of government." Read the whole thing.

George Will likes Rep. John Linder’s (R-GA) 133-page bill to replace 55,000 pages of tax rules. It would abolish the IRS and the federal income tax system and replace all that with a 23% national sales tax on personal consumption. This would also, notes Will with glee, destroy K Street.