Actually, neither. I would prefer just a national retail sales tax with no prebate.
I support the Fair Tax since it seems to be the only viable candidate for a NRST out there, but I would much prefer to see a simple retail sales tax without the prebate and a much lower rate than 30%.
The tax rate in HR25 is 23%, not 30%.....
Even at the present 23% ti rate, the average (middle CBO quintile; married, 2 kids) taxpayer who has an effective income tax rate of 12.5% ($6488 in income tax paid) will have an effective FairTax rate of 7.82% ($3,128 in FairTax paid). So, you see, the actual tax rate paid (the effective rate) is much, much lower that those repeatedly put forth by opponents.
That goes to show you that you must listen to the "anti" crowd with much discernment as it is heavy with demagoguery.