Response to Request for Comments by the Federal Tax Reform Panel on Feb. 16

Name:James Stehr

Mailing Address: 1752 Sea Oats Drive, Atlantic

Beach, FL32233

Phone:(904) 247-0341 home, (904) 247-5905 ext 169 work

Email:

Date of submission: March 11, 2005

Category: Individual

Aspects of the Tax System That are Unfair:

"Progressive" income taxes on the producer classes,

combined with the entire menu of entitlements for the

dependent classes, are dooming this experiment in liberty.

Politicians and their constituents are turning this greatest

of civilizations into a Marxian nightmare where "from each according to his ability" is forced to pay "each according to his needs." It is beyond unfair-it is morally corrosive. "Progressive" is double-speak for social malignancy.

Examples of How the Tax Code Distorts Personal Decisions:

Income and payroll taxes impose huge costs on hiring,

working and saving. These productive behaviors are

suppressed while entitlements encourage sloth,

over-spending, irresponsibility, and dependency. The

talented employer classes waste enormous amounts of time and

effort to comply with taxes and regulations.

High-ability, responsible people have only as many children

as they can afford. Their income taxes are a significant

part of what is perceived to be affordable. Meanwhile, entitlements enable dependent, low-ability people to have more children than they can afford. The tax code contributes to the dumbing-down of our people, a disaster that is building with each generation.

Goals that they Panel Should Try to Achieve

Tax reform must happen along with a simultaneous and serious phase-out of all entitlements and subsidies. Individuals ought to equally share the burdens of government. To begin a restoration of liberty and personal responsibility, tax reform must include the following:

*Taxes and government spending must be much lower than

today.

*User fees must replace as many taxes as possible.

*Do not tax personal or business income, payroll, or

savings.

*A consumption tax is far less damaging than any income

tax.

*Enact a small (no more than 10%) tariff on all imported

goods.

Thank you for considering these comments.

James Stehr