Abstract
Biometric identifiers embedded in national identity cards puts a formerly impossible goal of consumption taxation within the grasp of policymakers for the first time. Never before has it been possible to design a broad-based, single-rate consumption tax that is truly and independentlyprogressive.No consumption tax has ever had all three of the critical attributes of a progressive consumption tax: a broad base, a single-rate, and measured relief for those in greatest need. Although economists have urged that a broad base and a single-rate be pursued over progressivity, most consumption taxes instead seek progressivity at the expense of both base and rate considerations.
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