The constitution already provides for tariffs. Why tax American production at the same rate as imports from communist/socialist economies?
Your question contains errors in fact. The federal tax burden is levied on businesses via SS/MC payroll taxes, corporate taxes and other taxes. This system of taxation on businesses accumulates in the price of products and services.
With every retail purchase, 22%-23% of the price is due to the accumulation and pass-on of federal taxation. This accumulation is known as the federal embedded tax in price.
The FairTax National Retail Sales Tax (NRST) replaces all federal embedded taxes that are siphoned from businesses deep and wide in the supply network. All of those siphoned federal taxes are ‘shunted’ to the retail end of the supply chain.
The new thing that disturbs Income tax lovers about the NRST is that it makes the federal tax burden visible. Obviously those with a stake in IRS do not want a light shone on the tax burden they oversee. They would rather remain in the shadows.
Lastly, the NRST is not applied to American exports. That means there will be an immediate reduction in prices of exports because business will no longer pay all the taxes that are abolished. This reduction in the price of exports will make American products and services greatly more competitive and will revive American manufacturing. In fact, other governments do exactly the same and that is why they are globally competitive whereas American international business is hamstrung by its current onerous system of taxation.