Actually, I think a consumption tax would be the best tax. Although if you are going to have an income tax, I think no one should be exempt. Look what exemptions got us: More people at the trough than are bringing the slop! As long as people can vote for that, it will only get worse. Socialism is fine until you run out of other people's money (like what is happening now).
In the words of T. Coleman Andrews: "I don't like the income tax. Every time we talk about these taxes we get around the idea of 'from each according to his capacity and to each according to his needs'. That's socialism. It's written into the communist manifesto. Maybe we ought to see that every person who gets a tax return receives a copy of the communist manifesto with it so he can see what's happening to him"
