American taxpayers, disgusted with today's flawed tax system, increasingly support efforts to scrap it for something entirely new. With the exception of the White House, there is almost universal agreement that America's tax system is anti-growth and anti-family. And to add insult to injury, tax laws are mind-numb- ingly complex, simultaneously punishing average taxpayers while creating special preferences for those with the right lawyers, accountants, and lobbyists. But what should replace the current system? Should America have a flat tax? If so, which flat tax? Or is the answer a sales tax or value-added tax? Should a new tax system punish success by imposing higher tax rates as income rises? With so many different tax reform plans being proposed, taxpayers understandably need some objective way of measuring which plan will generate the most benefits. The following table, based on nine criteria, gives an overall grade to each of the major tax reform plans.