No, what you need to provide is any sort of resource that says that evasion will be higher under the sales tax than under the income tax. Any tax system has people who evade it -- if you want to claim that the NRST underestimates the impact of evasion, you need to show that net evasion will increase.
No, what you need to provide is any sort of resource that says that evasion will be higher under the sales tax than under the income tax.No, because the income tax base and rates already have the evasion factored into them. The point is not that there would be more or less evasion/avoidance under the FairTax than the income tax, it's that there would be an increase in evasion/avoidance compared to the current state sales taxes and other goods and services in the FairTax base. It's this increase in sales tax evasion/avoidance that was not accounted for when the rate was calculated. Increase the sales tax rate from 6% to 36% and the sales tax base will definitely shrink due to evasion/avoidance.