The fact that we have externalities and the necessity of the governments (Local, State or Federal) to produce public goods and services, created the need to establish a tax system that provides enough revenues to produce the goods and services and correct externalities. The continuing debate is about who really bares the tax burden and whether the tax system is fare to the American people, rich, poor and in-between. The question is, what is your contribution to this debate, and what are some of your solutions to the problems? Make references to your text and other external sources you may have used.