I don't doubt that its' better, but i hardly think it's the best.
it favors those who don't have to spend all their money on supporting their families - the rich.
so i consider it a wolf in sheep's slothing.
Truth is ya can't cut taxes while federal government costs increase. The trick is to find out under which shell the tax increase is going. Shell No. 1 - taxes end up in States and local government. Shell No. 2 - taxes are deferred to future generations. Shell No. 3 - hidden in consumption costs.