FairTax should do a series of case studies where they have accountants look at the books of real companies and search for the hidden 23% to show that they know what they are talking about. I'd prefer this dry run exercise before the perform the live surgical experiment on the US economy.
Businesses won't save any money on taxes because they will be giving them to the employee in the case of the income and payroll taxes and to the shareholders/owners in the case of profit taxes and income taxes on K-1 distributions. There are no embedded tax savings unless you are going to take money from the employees or the business owners that you are promising them with FairTax.
FairTax should do a series of case studies where they have accountants look at the books of real companies and search for the hidden 23% to show that they know what they are talking about.Not exactly what you are talking about, but here is a case study of HP's FIT compliance costs: "Federal Income Tax Compliance Costs: A Case Study of Hewlett-Packard Company"