entitled to a single, combined exemption/deduction which would approximate the poverty level for that particular sized household. All income above the poverty level should then be taxed at moderately progressive rates, starting at perhaps 10% and rising to perhaps 25%. This whole method would shift us to a consumption-based system, as opposed to an income-based system. Sure, the home mortgage advocates, the charitable deduction advocates, and many other special interest groups would be adversely affected. But, it is high time that we stopped using the tax code to achieve social "wants."