Comment: I have read two book on the FAIR TAX. There are a few more. There are many issues with the concept. Least of which is it will reguire no IRS or other agency to audit or verify what is collected.  Let alone verify who is getting the rebates. The Fair Tax book use the idea there would be no reason for cheating on your reporting.  Really no cheating or other deception by anyone.  We can just trust everyone to be 100% truthful. 

The big dollars from income taxes come from corporations and they will continue to have lots of questionable deductions that the Fair tax books seem to ignore.  The basic concept of the Fair Tax is simple for those who only have income from wages. When you toss in investments and owner operated business the fog appears to surround what is going to be considered taxable income.   

Plus the FAIR TAX does not deal with taxes such as excise taxes, import duties, and an assortment of other taxes. Most of which affect business more than individuals.