The fact that we have externalities and the necessity of the governments (Local, State or Federal) to produce public goods and services, create 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 or in-between. The question is, what are some of the solutions to this problem and who really bares the tax burden and is the tax system fare to American people.