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Grover Norquist : What kind of tax system is most effective? / Clear, concise arguments and answers from leading thinkers / Eristical.com
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Grover Norquist

If by effective one means consistent with a free and prosperous society the answer is: a single rate income tax that taxes income one time and does not double-tax savings and investment.

A single rate tax, either an income tax or a sales tax means that every single American has the same relationship with their government. Graduated or progressive income taxes allow the government to divide Americans into different groups and mug them one at a time.

President of Americans For Tax Reform, Grover Norquist