This chapter presents arguments for protecting American workers from a tax increase. To avoid a significant shift in the tax burden away from those at the top down the income scale, it proposes to retain tax on inherited wealth and an income tax on income over $100,000. The chapter suggests that the income tax be imposed at a low rate, in the range of 20 percent to 25 percent. The only reason to collect a consumption tax from individuals rather than from businesses is to allow exemptions or to impose progressive tax rates. The chapter also argues that the task of protecting low- and moderate-income families from a tax increase must take a different approach in consumption tax proposals, such as a common credit-method VAT or a retail sales tax, which would eliminate the requirement for individuals to file any tax returns.