This is a revolutionary proposal to restructure the income tax system for the United States. The proposal addresses issues of fairness and survival of those living on low incomes, as well as symplifying the administration of revenue collection and accounting, thus reducing administrative costs for the IRS.

Because every individual requires a minimum standard of living, I propose that every single person be allowed to earn $15,000 per anum before any income tax is charged. This should include Social Security and Medicare payroll taxes. Furthermore, no tax should be withheld until that $15,000 is reached. This revision would cut administrative costs for businesses and the IRS. For married or those living jointly in one domicile, that base amount for each person might be reduced because of the shared expenses. For those with one, two or three children, a deduction per child should be made, however, for more than three children a penalty per child should be charged as a disincentive to overpopulate the planet. Too, this penalty ensures that families be financially prepared to offer a quality of life for their children.

The single person is stigmatized in the current income tax system by being charged a higher tax than the married. Singles have to bear the burden of all expenses. However, for a married couple in which only one earns income and has to support both, a further deduction should be made. For that matter, a tax deduction should be made for anyone who financially supports another. The rationale for an income tax deductible for marrieds originated in the condition when wives didn't work and were the dependents of their husbands, so there needed to be a dispensation to marrieds to protect the household income. But today, with both spouses working, this dispensation has become an inequity of the system that penalizes singles. Two working people living together in one household in matrimony without dependents can live cheaper than two living apart or even two singles sharing a household. Only when dependents come into the equation should there be a tax deduction for support. The tax system could benefit if the married deductible were eliminated and only based on whether one supports dependents or not.

Tax levied should be by a fixed percentage on all forms of income, with no exceptions. All other itemized deductions should be abolished, with the possible exception of medical expenses above a certain amount. Perhaps higher percentages should be levied at defined levels for higher incomes.

There is a base level at which each person should be able to live. Although each person has a responsibility to society, the society has a responsibility to each individual. Society's requirements should not be a burden to survival for the individual. While this proposal does not recommend a negative income tax or subsistence support, it does allow the individual to earn a decent income without being unnecessarily penalized. The old theory that the more financially fortunate have a greater responsibility to the society should be based on the premises that they have the potential for greater influence on society and that they have surplus or discretionary income above that required for a decent standard of living. Thus there is a valid premise to levy higher percentages of tax on higher incomes and to abolish taxes for those earning below a certain income. This effectively eliminates the need for a negative income tax and the expense of bureaucracy needed to administrate it. A welfare program would be separate from the taxing administration. A civil society must provide care for its unfortunates. Furthermore, no one earning above the poverty level should receive Social Security or Medicare.

An alternative proposal would tax real wealth above a certain amount, i.e., a property tax, however another tax could be levied on an increase in wealth per anum, something like capital gains taxes. A decrease or loss in wealth per anum would be a devaluation of property and therefore no percentage increase tax would be charged.

For those who are self-employed and pay quarterly estimated taxes and Social Security, the estimate should be based on the immediate quarter only, not on the past year's income, thus saving administrative costs and time.

Our taxes are too high because we have allowed ourselves to borrow from ourselves and run up an enormous national debt. It is easy to ignore how we do this because we think of it as government, a free ride. As individuals we don't get the itemized bills every month. We need to bring our credit responsibilities under control. The political system fosters spending. Wants will forever exceed needs and the ability to pay for them. What we must do is decide on the basic needs that government can and must support. All else should be left to the private sector individuals who can make an idea work and pay for itself.

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