I've always favored a flat rate tax but I know it will never happen because it's too logical. Another tax I'm in favor of is a $2.00 gallon gas tax plus a tax on vehicles based on the size engine it has. I.E., if a vehicle has larger than a 3.5 engine, the one time sales tax would be $10,000.00. Between 1.8 and 3.5 engines, a $5,000.00 one time sales tax, and under 1.8 engines, no tax. This would be a win win win situation. It would provide the government with a lot more money to waste, get most of the huge pickups and SUV's off the road, and help clean up the environment.