I like the FairTax but the article does make one good point: what are the final tax burdens? This is a separate issue from the way in which taxes are collected. The answer is simple: the federal government will cease funding for any program or agency not described in the Constitution. That eliminates pretty much everything except the military, intelligence agencies, and a few agencies to regulate interstate commerce. In order to do this, you'd need to submit and pass an enormous bill that implements a sales tax, disbands the IRS (except what is necessary to deal with people remitting collected sales taxes to the government), and sets the sales tax at a rate such that all money saved by such enormous government cutbacks is left in the hands of the people.