Flat taxes are the best. The rich have a tax-rate which is so low, at least with a flat tax they would sharing the burden not escaping it.

A national sales tax is good when a country needs to get out of debt. In Canada when we had massive debts in the early 90s, we implimented a national sales tax and now we are paying off more debt than any other G8 country and producing massive surpluses. Now that we are doing well, the national sales tax is being gradually lowered to spur additional economic growth.

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"The person who has nothing for which he is willing to fight, nothing which is more important than his own personal safety, is a miserable creature and has no chance of being free unless made and kept so by the exertions of better men than himself. " — John Stuart Mill