Putting aside the conclusions about alternatives (which I can't say are necessarily persuasive given externalities they would cause), I think the methodology co

Putting aside the conclusions about alternatives (which I can't say are necessarily persuasive given externalities they would cause), I think the methodology could be improved here. In particular, why choose 36 million as the divisor? A more reasonable divisor would be 340M, or the total US population. At least that way, you could get to tax burden per resident, which feels like a far more useful unit quantity. To take it even further, you could group current annual revenue sources by individual/business/transaction based revenue/taxes and then determine unit burden for the different kinds of units. I think that would lead to a more illuminating analysis and set a framework for a potentially more revelatory discovery process.