The question has been raised as to if the US tax code as currently written is unfair. I believe that it is inherently unfair.

No  matter all the talk about people paying their "fair" share the argument  is by design unfair. The very nature of our current progressive tax  code was devised to be unfair.

You  cannot have a tax code on parity when individuals are taxed on a  sliding scale based on income. This at creation implements an unfair  system where some pay a higher percentage of income in taxes while  others pay a lower percentage.

The  only option to provide viability to the nation's needs for revenue and  provide for a more equitable system can come about only by a full  revision of the current tax code and simplification of the system.

Republicans,  Democrats, independents, all seem to agree that our current tax  structure is not working adequately. Most Americans point to the tax  breaks, those deductions that seem to be without logic or sense which  permeate the tax code for both individuals and for businesses as the  most detrimental to the current system.

The  questions that arise when addressing tax code reform are in determining  which deductions, loopholes to close and which should be retained.

The  inability to find a consensus continues to elude Congress and has  everyone from President Barack Obama to the presumptive Republican  nominee Mitt Romney searching for a solution.

Currently there are 4 options which our elected representatives could pursue in reforming the tax code:

1. A National Sales Tax (variations: Value Added Tax or Consumption Tax)

2. A Flat Tax without deductions of any kind

3. A Flat Tax with selected, essential deductions

or

4. The Present Tax Code revised eliminating unnecessary, unwarranted deductions  and keeping only the most essential.

Naturally there are other options and variables, but these are the 4 I see as the most viable.

#1  - With a national sales tax, every person in the US of A, no matter,  gender, age, citizenship, resident, guest, economic income level would  all pay for every product and service purchased a percentage such as 10  cents on every dollar. This would mean that no one would not pay taxes  to the federal government. No one would be exempt from contributing to  the national good. Determining what percentage on the dollar should be  paid that would provide the necessary funds needed to effectively  operate the government would be the most difficult wrangling with  determining this type of tax. However, all would pay and none would be  exempt.

#2  - With a flat tax with no deductions is another option. With a flat tax  rate every American would pay a certain percentage of his or her  income, whether it be as an individual or as a business. There are 2  drawbacks to this method - determining an appropriate rate which most  likely would be somewhere between 15-30% to meet the national budget and  debt as well as that in effect without deductions the lowest economic  income earners would see a dramatic rise in their tax burden.

#3  - With a flat tax with selected, essential deductions for both  individuals and businesses could more level and make the transition  easier for those at the lowest economic level and for business startups  and expansions. Again one of the drawbacks would be determining the  correct, appropriate percentage rate as well making sure that deductions  for startups and expansion for business are limited in term and not  remain in place forever.

#4  - Overhauling the present tax code and eliminating all, but essential  deductions for individuals and businesses would require our elected  officials to go through a code that is now longer than all the combined  works of William Shakespere. This method would provide for those on the  lowest economic level and for startups and expansions in business. For  business these deductions should be time limited.

There  are as I said a number of variations on these 4. The question is which  candidate and which party is willing to address our broken tax code to  make it efficient and capable of providing not just for necessary  revenue, but the ability to pay down the national debt to a manageable  level.

We  as voters must decide the correct pathway and in order to make that  decision we must delve into where Democrats and Republicans stand on  these 4 tax code revision options. This election may very well shape the  course of the nation much farther than just 4 years and perhaps to the  end of the century.

From the Cornfield, is the tax code fair? Absolutely not!

But  it can be made more equitable if lawmakers are willing to commit to the  task and perform the necessary surgery which would provide parity for  all.