Mike Martz has proposed The American Tax Plan for the 21st Century:
- The Goal: To develop a tax plan that replaces the Federal Income portion of Federal revenue.
- The Guidelines:
- Fairness: something missing from the current system
- Efficiency: reduce compliance costs
- Behaviorally Neutral: Not another Luxury Tax fiasco!
- The Answer: A three prong solution that meets the above criteria that is based upon:
- Spread the pain wide and thin
- All that benefit from our great economic engine should help support that engine



