Interesting that the first thing the bill's detractors do is claim that it's regressive. Then when that is shot out of the water, they immediatly start talking about evasion and "cheating" -- as if this never, ever happens under the income tax.
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John Linder in the House & Saxby Chambliss Senate, offer a comprehensive bill to kill all income and payroll taxes outright, and provide a IRS free replacement in the form of a pure consumption tax:
H.R.25, S.1493
A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States.
It happens, but it would be much easier under a consumption tax. On the low end, it would be rife, IMO. Particularly on services.