Fair Tax is the way to go. It is a tax only on new goods and services. It encourages people to earn more money. The underground society would end up paying as well.
Several years ago I worked for one of the large tax preparers. We had people call who wanted to know how much they had to make to get the maximum earned income credit. Once they reached that point, their income for the rest of the year would be under the table.
The more you spend, the more you pay. You control what you pay. Not the government.
Taxes paid by companies are actually paid by the consumer anyway.
If anyone is interested go to fairfax.org or there are 2 books out about Fair Tax, I found them at my local library.