Do you need a brake system.. Three answers:
Many people tow without,,, Most police won't check. However "Most" =not= ALL.
Second: laws vary from state to state, in one state the law saysd 1500 pounds and up, another says 4,000 pounds and up need brakes... Even if you never develop a sudden radiator leak (Rear end someone) they say you need brakes... YOUR State rules in this, even if you are in a lower weight state.. BUT read on
US Gear says that a proper aux brake system such as their Unified Brake Decelerator (WHich by the way is one of the best) can reduce your panic stop distance as much as 30%.. Personally I think that is a bit...er.. Optimistic .. but even if it's 10%
On clear dry Reference pavement at 60 MPH you skid about 198 feet.. with all wheels locked, sure how ABS affects this (it does but I'm not sure which way)
10 percent is 19.8 feet.. Might as well call it 20... One full car length.
The proper distance to follow the car in front of you is the distance you travel in.. Depending on who you ask,, on dry pavement, 2,3, or 4 seconds. (I usually say 2, but practice 3 or try to or more) you travel about 1.1 foot for every MPH before you hit the brakes. (if you are an average person) Bit less if you are a teen or a coffee-holic, bit more if an alcoholic.
So if you rear end me while towing... I AM going to check for an aux brake system,,, and given US-Gear's 30% comment. I will do my very best to confince a judge that by not having aux brakes you were reckless. And I will mention a number.. A very LARGE number. and ask for compensation.