Now that the debt ceiling deal is done -- or at least done until Congress must break through the new ceiling -- some want to move on to tax reform.  In addition to the effectiveness and enforceability of new tax systems, the issue of fairness should also be addressed.  One idea for tax reform is to institute a national sales tax.  The rationale behind this is, in part, to get revenue out of those who operate in the underground economy and therefore don't pay income and payroll taxes.  Some advocates of this tax want to add it on top of all the other taxes we're already paying.  So those who earn their living in the aboveground economy and who pay income taxes will also be hit by an additional tax. That doesn't seem fair.  A fairer tax would target the tax evaders in the underground economy and let those who are already paying taxes alone. Another type of national sales tax is the FairTax, and it would replace existing taxes rather than be added on top...(Read Full Post)