I love to see and hear Art Laffer, because he is pointed in the right direction, optimistic and really has a good mind combined with good intentions. But I just have to go after him on the "flat tax is the other side of the coin of the consumption tax." Perhaps he just understands better what his interpretation is, but I don't see it. Kudlow said on the flat tax: everyone just totals everything they make and sends in 13% of it. That doesn't work!! Take a supermarket, for example. They sell a lot for very little margin of profit, maybe 2%. They (and every other business) must be permitted their costs of production, cost of sales or what have you; they cannot pay taxes on total revenues. And those deductions are where the complexities come in, not in the rate of taxation. Plus, as JL said, we passed a flat tax in 1913, and close to it again in 1986, and the income tax has been amended 10,000 times since '86. The flat tax is an approach to keeping the income tax in place; in fact, it is an income tax. JL says the Fair Tax does not want to co-exist with the income tax for a single moment, because both would grow back to be big taxes.