The massive increases predicted due to the enactment of healthcare reform need to be paid for in some way. It has already been decided that the death tax will be reinstated on January 1, along with an increase in tax rates, but that may not be enough. Other ideas include a national sales tax, called a VAT tax similar to Canada’s GST, and the VAT tax of most European countries. The other idea being floated is ending the mortgage tax deduction. This was actually proposed during the election campaign.