No that is the consistent with the assumption. Pick ONE, and stick with that assumption for BOTH systems. Business/employees pay the tax OR consumer pays the tax. My analysis uses the SAME assumption for both cases, it is yours that changes. You are the one who first assumes it is the business/employees that pay the tax under the income tax, then CHANGE and start assuming it is the consumer who pays the tax under the fair tax. Really, stick to ONE. Either the consumer pays or the business/employees pay. Be consistent for both.
I’ll tell you what AR, you tell me what assumptions you want me to use....again. I’ll use them...again.