it is also a regressive tax that will probably cause the economy more harm than the current tax. Think of how a 23% sales tax will stifle sales
1) Online auctions and ads
2) Downtown alley shops run by illegals
3) Hookers and escorts
4) Any business that wants to have two tiers of customers, one on the books and one "off the books"
And that a national sales tax would inspire an underground economy like that seen in Russia. Any object that is fairly small (and there are some pretty important electronic components that are getting smaller and smaller) can be sold cheaper from the back of a van.
Thus we would end up with a huge federal policing institution that might make us dream of the Old IRS.