Most suggest some variety of a consumption tax, where the burden of taxation falls on consumption rather than on income.

ECONOMIST: George Bush's tax agenda: Handing it back | The

Under a consumption tax, the burden of taxation would probably fall more heavily on poorer Americans, since most capital, whose returns would not be taxed, is held by the rich.

ECONOMIST: George Bush's tax agenda: Handing it back | The

Look carefully at Mr Bush's tax cuts to date: they suggest a strong desire to reduce the burden of taxation on saving.

ECONOMIST: George Bush's tax agenda: Handing it back | The