A. Area of Interest/Thesis of topic:

Federal Income Tax Alternatives

This paper will examine three major consumption tax alternatives:
1. Retail sales tax
2. Flat tax
3. Personal consumption tax
Table of Contents (DRAFT)
I. Executive Summary
II. Reasons and Objectives for Tax Reform:
i. Introduction
ii. Current system is too complex
iii. Tax disparity too great
iv. Low U.S. savings rate
v. Decreases U.S. international competitiveness
vi. Increased federal deficit
i. Introduction
ii. Simplify
iii. Fairness
iv. Promote economic growth and efficiency
v. Others
III. Income versus Consumption Taxes
i. Introduction
ii. Differences
iii. Way of the Future?
iv. Implementation/transition issues
IV. Retail Sales Tax
i. Introduction
ii. Exemptions
iii. Evasion
iv. Proposals
v. Pros and Cons of Replacing Federal Income Tax with Retail Sales Tax
V. Flat Tax
i. Introduction
ii. Individual Flat Tax
iii. Business Flat Tax
iv. Pros and Cons of Replacing Federal Income Tax with Flat Tax
VI. Personal Consumption Tax
i. Introduction
ii. Pros and Cons of Replacing Federal Income Tax with a Personal Consumption Tax

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