Gerald F. Seib, “Hi. My Name is America and I’m a Deficit Addict,” Capital Journal, WSJ.com, 04/27/10

“The tax system has to be changed.  The U.S. doesn’t have a system that can fund the government the country wants.  The Tax Foundation says the levies paid by the top 1% of taxpayers now exceed those paid by all of those in the bottom 95%. And the Tax Policy Institute says almost half of all filers will pay no 2009 income taxes at all, because of various exclusions and credits—up, by some estimates, from a quarter in 1990.  This may be great for those who like soak-the-rich rhetoric, but it’s no way to finance a country.  More than that, it’s a bit of a hoax on middle- and lower-middle-class Americans.  They certainly pay payroll taxes, and the more they are excused from the income tax-system, the more likely it is that they will be hit with sneakier and less-progressive taxes.  Tax reform—a flatter tax system, a value-added tax, something—is needed.”