Tax and spend

The idea of a national sales tax is gaining acceptance in Washington | Timothy Lamer

If U.S. Rep. John Linder (R-Ga.) has his way, April 15 will no longer be a dreaded day on the calendar; the only Americans paying taxes on that day would be those who go shopping.

That's because Mr. Linder wants to replace the current federal income tax system (personal taxes, payroll taxes, corporate taxes, all of it) with a 23 percent national sales tax. The tax would be collected at the point of sale for new goods and services, and it would appear on every retail receipt. Each American would choose how much he pays in taxes by deciding how much to spend, and each American would receive a rebate for spending on necessities up to a poverty-line level of consumption.

Mr. Linder's radical bill is a long way from becoming law, but it does seem to be picking up some steam in Washington and around the country. Mr. Linder now has a seat on the House Ways and Means Committee, which writes tax laws, and his "FairTax" bill has over 50 House co-sponsors. The FairTax Book by Mr. Linder and radio talk-show host Neil Boortz made The New York Times bestseller list when it was released last year.