I didn’t say a flat tax WAS a sales tax. I said a flat tax ENTAILS a sales tax. It’s the only to make ends meet. Even conservative think tanks were estimating a federal sales tax of 22 percent would be needed to make up for the reduced income tax revenue.
In static economics it would seem that a flat tax must bring reduced income to the government. That is mistaken. A flat tax with no exemptions, credits, deductions, would increase business activity and give the poor a stake in the system which a sales tax would not. Couple that with elimination of tax on business and the economy would rise quickly.