Or, actually D) - none of the above.
Rob does not understand what embedded tax costs are or how they become that way.
There have been many independent economic studies of the FairTax and some can be found on the FairTax website.
I do suggest you read the bill, spend some time investigating the points of interest to you on the FairTax website, and then make your own judgement.
The FairTax supporters (and we make no pretense to be anything other than that) are definitely for the FairTax and are trying to help people interested in learning about the FairTax, but there are many on these threads that are not actively for any sort of real tax plan as perhaps you'll notice.
I'm all for the Fair Tax, as long as it taxes unearned income at the same rate. Any chance of that? After all, it's only fair, right?
Can you explain yet how the service business saves any money on labor (besides the employer portion of the FICA which is debatable)? Where do you get to 23% savings, example is at 271, 281 and 321. Do you disagree with anything major in that example? If so what?
At least I am trying to work through real world examples, you are relying on govt economic estimates. Try to refute the real world examples in a way that makes sense.