But it certainly will be no easier to cheat under the NRST -- with only 20 million tax collection points (instead of 200 million individual and corporate filers) and the fact that 80% of the sales come from only 20% of retail businesses, I find it extremely unlikely that sales tax cheating will exceed that of the income tax. You are fooling yourself if you think behavior will remain the same under the so-called "Fair Tax". While the number of "collection points" will remain the same, there will be a whole lot of new retail sales outside of those "collection points" under the NRST. Wal-Mart will sell a whole lot less tires under the NRST because people will evade the tax by buying tires outside of the current legitimate "collection points".
Which case is it easier to identify tax evasion: A black market selling tires out of a shady warehouse OR a collection of lawyers working the current tax code to their advantage?