Since it tops the New York Times? nonfiction best-seller list, Mark Levin?s Liberty and Tyranny probably needs little introduction. I?ll spare you my review.

But I will point out one interesting piece. It?s section one of Levin?s 10-part ?Conservative Manifesto.?

Eliminate the progressive income tax ? replace it with a flat income tax or national sales tax ? for its purpose is to redistribute wealth, not fund the constitutionally legitimate functions of the federal government.

All residents of the country must be required to pay the tax so they have a stake in limiting its abuse.

Eliminate the automatic withholding of taxes, for it conceals the extent to which the federal government is confiscating income from its citizens.

Eliminate the corporate income tax, for it is nothing more than double taxation on shareholders and consumers, and penalizes wealth and job creation.

Eliminate the death tax, for it denies citizens the right to confer the material value they have created during their lives to whomever they wish, including their family.

All federal income tax increases will require a supermajority vote of three-fifths of Congress.

Limit federal spending each year to less than 20 percent of the gross domestic product.

For a John Locke Foundation take on tax reform, see Roy Cordato?s recent report on the topic. Click play below to hear Roy discuss some key elements of real tax reform.