Another downside is that the 23% (Etched In Stone) rate could be changed for various items. Alcohol, tobacco, and firearms could be taxed at one rate, medical services at another. Imports from Britain, Canada, China, Mexico, and Greece at one rate, from India, Italy, and Indonesia at another.
The prospect for social engineering are great enough to get even Democrats to support the bill.
But these changes would be a lot more visible.