Just a thought.... I would think that "refunds" in the form of US Bonds with varying rates of maturity would probably be appropriate so as not to "shock" the system so to speak.

That said, I'm still a proponent of having the bulk of the federal budget based on tariffs and excise taxes. I don't like income and property taxes in general. I'd be less opposed to income taxes if there was truly a way to fairly leverage them, there simply isn't. VAT is at least more fair IMO. I also wouldn't mind a tax as part of leveraged asset loans (including cars/homes) with maybe a single exclusion for a primary residence and vehicle under a given price.