Thinking about the idea of a consumption tax, I can’t help tying this into the somewhat infamous “Lucky Duckies” editorial in the WSJ (“The Non-Taxpaying Class. Those lucky duckies!“). Who are lucky duckies? The working poor who do not have to pay income taxes (though they do of course pay payroll taxes). See also the WSJ follow up editorial, “Lucky Duckies Again“. Slate’s Tim Noah is on top of this and the “tax the poor” implications of various other proposed tax changes. See “Meme Watch: Return of the Lucky Duckies” and the links therein.