[Principled]

...the rate would have to be set fairly high and enforcement costs would be far from negligible.

Not so Bonaparte. Compliance would be higher, and costs lower.

Look here and click "tax evasion"

[Bonaparte]

Bonaparte: "...the rate would have to be set fairly high and enforcement costs would be far from negligible."

Principled: "Not so Bonaparte. Compliance would be higher, and costs lower."
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Went to the link you supplied. 23% sounds about right, including the exemptions noted. (I would call that a high rate, but that's just me.) I'm aware that proponents of the NRST believe compliance will be no problem, but considering how much sales tax evasion already takes place, I'm not convinced that they're right. But, as I said, even with these drawbacks, the NRST would be a great improvement on what we have now. Personally, I wouldn't bother with rebate checks to the needy. I'd just exempt those goods that are necessities.