Many Americans are properly fed up with "progressive" income tax and would like to see the federal government financed in some other way. Conservatives are broadly divided over the question of whether a flat tax or a national sales tax would be preferable. Anti-trade dirigistes prefer import tarrifs. There is much to be said in favour of sales tax - which would tax consumption instead of income. It would automatically allow offsets for people who put money into savings and also tax people who spend money they are drawing out of savings or inheritance. It would abolish the need for a death tax as well as income tax. The problem is, the constitution does not allow it, and it could only be enacted by constitutional amendment. Since there is not the slightest prospect of a sufficient consensus to amend the constitution, conservatives should focus on the achieveable - a flat income tax.