The three basic arguments against the income tax are that it is
intrusive, inefficient and a malincentive:

1. Intrusive, because it gives government bureaucrats the right to stick their noses into one of the most intimate parts of our lives;

2. inefficient, because the cost to both the government and the citizen is a very substantial percentage of what the government actually collects;

3. and a malincentive, because it taxes production -- thereby penalizing it and reducing its amount -- rather than taxing spending (as a national sales tax would do), which would encourage thrift.