
ALT Taxes are negative in nature: we tax speeders to stop speeding, we tax alcohol to stop drinking, and we tax smokers to stop smoking. Thus, a low rate is necessary to provide people with the least incentives to avoid, evade, or otherwise not report taxable income; a broad tax base is necessary to provide taxpayers with the least number of places where they can put their money to not have to pay taxes. And a negative system should never include tax expenditures (i.e. positive incentives, such as tax credits or exemptions)-if a program is good enough to deserve a tax break, it's even better to receive the money transparently through a government check. A country needs a low rate, broad based flat tax with no exemptions, no exclusions, no deductions, no credits, nothing in order to provide the greatest incentives to increase employment, output and production.






















