No Slob, your presentation makes no sense at all. Capital gains aren't taxed under the FairTax when they are earned. Only that portion spent - and spent for taxable things - is taxed and even then an individual's effective tax rate will not be 23% (no one will ever pay that effective rate) but much lower. Even spending at twice the poverty level results in a very nominal effective tax rate.
"Capital cost" (whatever you think that might mean) isn't taxed by the FairTax so that comment makes no sense at all. All income under the FairTax is untaxed until spent and even then the taxpayer has full control of his consumption in both amount and timing ... unlike the present tax system.
AHem... illegals will pay 23% always. Grin.