sentences:  Critics claim that the Kepner Income Tax system could penalize work and discourage saving and investment.Phil Hinson stated that the Kepner tax would provide many benefits over the current system; however, Hinson argued that the tax rates would need to be higher than the FairTax proposal (often criticized by Kepner), that special interests would manipulate the tax, and that no formal proposal or research exists.The principles of an income tax are also argued by critics.