An example of national sales tax is The Fair Tax, which is a proposal to replace all major sources of the federal governments revenue (individual income tax, corporate tax, estate and gift taxes, and payroll tax) with a national sales tax and rebate system (York, 2023). It could also lead to a regression tax system. A regressive tax is one where the average tax burden decreases with income. It is often a flat tax, in which the same rate of tax applies regardless of income, therefore a lower-income individual may face a higher tax burden than a higher-income individual with the same amount of consumption (Tax EDU, Regression Tax). It could also lead to a consumption tax system. A consumption tax is a tax on what individuals spend, in contrast to an income tax on what individuals earns. Consumption taxes can be regressive because lower-income households tend to spend more of their incomes than they save (York, 2023). A consumption tax could also lead to tax pyramiding. Tax pyramiding occurs when the same final good or service is taxed multiple times along the production process (Tax EDU, Tax Pyramiding). The United States currently has a progressive income tax system. A progressive tax is one where the average tax burden increases with income. High-income families pay a disproportionate share of the tax burden, while low-and middle-income taxpayers shoulder a relatively small tax burdern (Tax EDU, Progressive Tax. The United States should carefully consider whether to implement a national sales tax, especially if it will result in a reduction in overall federal tax revenue. The Fair Tax rate would fall short of maintaining current levels of tax revenues. Economists suggest a tax rate of at least 44%, not the proposed 29.8%, would be needed to approach revenue neutrality (York, 2023). Other factors that contribute to their decision includes social factors, such as doing things for the greater good and to provide an opportunity for all Americans to prosper, and not impose harder tax burdens on those that are most vulnerable in our communities