Fairness | Efficient | Behaviorally Neutral

I started out with three criteria I used to evaluate Federal Tax alternatives and it is now time to see how The American Income Tax Simplification Plan shakes out. Sometimes it is easier to look at alternatives when evaluating compliance so I will plead guilty to using the national sales tax as a way of illustrating the benefits of The American Income Tax Simplification Plan.

1. Fairness
2. Efficient
3. Behaviorally Neutral

Please click on each for a summary.