The current system of government taxation and spending has caused numerous and severe problems such as the creation of narrow interests groups, promotion of budget deficits and non-transparency of spending. A recurring problem with the current situation is that government spending benefits a few greatly but taxes are only a minor inconvenience to a wider set of the population. This is shown during election season when politicians get campaign donations from special interest groups to increase spending for their industries. Currently, legislators at all levels of government have an incentive to maximize spending and minimize taxes, resulting in chronic budget deficits. While the average consumer can evaluate the different costs and benefits of say various models of cars, the same cannot be said for government programs. Most governments spend through various departments and unfunded liabilities that hide the true cost of government programs. As a solution to these problems at the end of a fiscal year, all government revenue should be redistributed per capita. Then, each government program and department will have to levy a head tax to compensate for its spending over the course of a fiscal year. This can all be done simultaneously and electronically at the end of a fiscal quarter or year. The motives for legislators are permanently changed, and government spending no longer escapes the laws of scarcity and opportunity cost.