Without prejudice to your other comments, this seems pretty hard to support:
>>Answer) Two points here. As a practical matter,
going through this process is not a lot more
complicated than going through a complex income
tax. Anyone who has to pay quarter income tax goes
through a more equally burdensome process. If it
proves too extreme then we will end up with the
profession of personal consumption planner.)>>
I don't know what a 'quarter income tax' is (a tax on income received in quarters?). As for the Federal personal income tax, 2/3rds of taxpayers file a 1040EZ or 1040A, both of which are simpler than any 'consumption plan.' Then of course, there are many who need not file at all, who would still presumably consume.
MBS