Erodes local sovereignty because the way I have seen it proposed, it substitutes also for local and state taxes which leaves the states and locals depending on the FedGov for their income. That is the total negation of everything else the conservatives say they are trying to accomplish. And before or alongside anything we do with the tax system it is also necessary to repeal the 17th Amendment.
If accurate, I in no way support this. It has been a while since I read the FAIR tax book so I can not recall if you are correct. However, you can tell by my post I am not in 100% agreement with the book. But to be clear, a true FLAT TAX and good FAIR tax is eons above what we have now. I just lean to the FAIR tax because I believe the income tax surrenders income as personal property and gives it to the government.