I agree.
And the enforcement against such black marketing will have to be that much higher than it is now.
Not to mention my philosophical and practical concerns over the prebate.
In fact, my biggest beef against the triple nine plan is that it is being touted as a middle step to the fair tax. I am fine with it needing to be tweaked over time, but not with that particular end game.
The propensity for folks to engage in “black marketing” is in direct correlation to the pain involved in staying above board.
Keep that pain low, and there will be little black marketing.