There are several alternative tax reform strategies. One would be to create a flat income tax, while cutting or eliminating many other levies, such as the estate tax (or “death tax”) and capital gains tax. Another option would be to replace the income tax and payroll taxes with a consumption tax, such as the Fair Tax; but prior to which it would be essential to repeal the Sixteenth Amendment, which allows government to tax the earnings of all hard-working Americans. Initiating a consumption tax while leaving the power to tax income in place inevitably would result in having an income tax on top of a consumption tax.
There may even be good alternatives for tax reform that have not yet been proposed. All of these ideas are better than the present system, and must be debated to determine which would best protect liberty and promote prosperity. (BB
And here is the tax reform that I think Barr should support, called the Green Tax Shift: http://knowinghumans.net/2008/01/tax-bads-and-untax-goods-with-green-tax.html