Well, I am ignoring the massive evasion a sales tax north of 10% would create. The underground economy would flourish under a sales tax that high. No jurisdiction in the world has sustained a sales tax rate more than 14-15% due to evasion. Because of the increase in the underground economy, the tax rate for a national sales tax would have to be greater than the theoretical one.
Well, I am ignoring the massive evasion a sales tax north of 10% would create.
And ignoring the massive evasion an income/payroll tax system north of 40% does create. Once again you fail to compare apples with apples and oranges with oranges