The "it's full of faults" Brookings study does,
Brookings is really and unbiased source you have there LOL.
Surely you allow the co-authors of the Fair Tax Act rebuttal time.
PDF: Rebuttal of the William Gale papers
by David Burton & Dan Mastromarco
The Argus Group
As far as the situation as regards the potential for evasion goes, what you are overlooking is the same ones evading the income tax, will undoubtedly be invovled in avoiding collecting and remitting NRST.
However, whenever they purchase retail goods and services using their business certification they will be under scrutiny by virture of identifying themselves to the state sales tax agencies administrating the NRST and charged with auditing business accounts.
For all other purchases, they end up paying the same NRST as anyone else. The risk of evasion in the manner you suggest under the NRST is much greater than under the current system where all that is required to not file and stick with cash transactions to sucessfully avoid detection and evade the tax.
A solid discussion of the issues of evasion as compared to the income/payroll tax system can be found here:
I see. So when I present my business certification to purchase that tax exempt gallon of gasoline for "business" purposes, or that $1500 PC for "business" purposes, these state sales tax agencies will swoop down and discover, somehow, that these purchases were really for my personal use.
I got it.