Overall, a good commentary, the author & everyone would do well to read "THE FAIR TAX BOOK" which espouses a Sales Tax - & only a sales tax. The poor could be compensated with a rebate equal to the tax on up to the poverty level of income.
But, if we don't see a return to an ACES petroleum tax base, everyone but BigOil will bite the bullet for continual Legislative boondoggles, govt. incompetence, burgeoning entitlements, health insurance, etc.