stop taxing things we want people to do, like working; start taxing things we don't want people to do, like burning oil

I believe that the payroll tax reduces jobs and punishes the working poor and middle class. It should be eliminated. But then how will we fund Social Security? I suggest that we replace the payroll tax with a revenue-neutral carbon tax that will encourage lower oil/coal/gas consumption, which will clean the air, reduce climate change, diminish our reliance on foreign oil and increase our energy and national security.

It is a clear-cut win for the American worker because he/she will now have a choice as to how much of a tax break he/she would like to receive, based on their transportation choices and general energy usage.