And what is our current income tax rate? How many collection points? And under theFair Tax how many collection points? And how many cooperating people does it take to evade now and under the Fair Tax? How may non-filers are there now? I'd rather see a smaller number of businesses and service providers policed than all US citizens and residents. How accurate is our present system if 10 accountants from Money magazine can't even come close to figuring the right amount of tax due.
The Fair Tax is easier to evade. Either a dishonest buyer or seller can evade the Fair Tax. Dishonest Buyer: Presents a sales tax exemption certificate for items of personal consumption. Dishonest Seller: Collects sales tax but fails to remit it.
A dishonest seller can evade the income tax by simply not filing. A dishonest buyer cannot evade the income tax.