The article discusses the ongoing debate about whether the US should change its income tax system to a consumption tax or a hybrid tax. Supporters of a consumption tax argue it can promote savings and efficiency, while hybrid tax supporters believe it can offer benefits without the challenges of transitioning. Both flat and progressive tax structures are considered, with the choice depending on how taxes affect work incentives and social welfare. The definition of income and consumption is also explored, with a focus on how taxes can be applied to different types of spending.