The highest marginal income tax rate at the federal level today is 42 percent.

Broad-based tax reform seems almost a political certainty over the next two years. On each of the last three reform criteria Domenici-Nunn rates poorly. Countries in western Europe, especially in Scandinavia have some of the world's highest valued-added taxes. Prescriptions, non-prepared food, non-prepared meat and dairy are exempt. Several tax reform proposals have been introduced in Congress to repair the income tax. If voters approve the library district, the five persons who received the highest number of votes are elected as initial trustees.

All income would be taxed once and only once at the 20 percent rate. First, the regressivity issue can be overcome easily. Even middle-income workers face high marginal tax rates today. Armey plan would require the taxpayer to write a check each month to the IRS.