; (9) hides the true cost of government by embedding taxes in the costs of everything Americans buy; (10) is not being complied with at satisfactory levels and therefore raises the tax burden on law abiding citizens; and (11) impedes upward social mobility. (b) Findings Relating to Federal Payroll Taxes Congress finds further that the Social Security and Medicare payroll taxes and self-employment taxes— (1) raise the cost of employment; (2) destroy jobs and cause unemployment; and (3) have a disproportionately adverse impact on lower income Americans. (c) Findings Relating to Federal Estate and Gift Taxes Congress finds further that the Federal estate and gift taxes— (1) force family businesses and farms to be sold by the family to pay such taxes; (2) discourage capital formation and entrepreneurship; (3) foster the continued dominance of large enterprises over small family-owned companies and farms; and (4) impose unacceptably high tax planning costs on small businesses and farms. (d) Findings Relating to National Sales Tax Congress finds further that a broad-based national sales tax on goods and services purchased for final consumption— (1) is similar in many respects to the sales and use taxes in place in 45 of the 50 States; (2) will promote savings and investment; (3) will promote fairness; (4) will promote economic growth; (5) will raise the standard of living; (6) will increase investment; (7) will enhance productivity and international competitiveness; (8) will reduce administrative burdens on the American taxpayer; (9) will improve upward social mobility; and (10) will respect the privacy interests and civil rights of taxpayers. (e) Findings Relating to Administration of National Sales Tax Congress further finds that— (1) most of the practical experience administering sales taxes is found at the State governmental level; (2) it is desirable to harmonize Federal and State collection and enforcement efforts to the maximum extent possible