I guess all I'm saying is that, in theory, the NRST is more fair than a progressive income tax system. As soon as everyone starts getting refunds to eliminate a dollar level for taxation you've reduced some of that fairness. If an income tax system is retained for the "rich", the fairness is even more tainted along with the promise to eliminate tax preparers. If business transactions are exempt from the tax, thus eliminating corporate taxation, additional tax burden will shift to individuals with no guarantee of offsetting consumer savings. Individuals intent on avoiding the tax will establish business activities to "shelter" income thus bringing back the accountants and compliance monitors.
Although it might be a great campaign issue, I don't think it would ever provide the benefits its dreamers foresee. I guess I see that as the difference between "theory" and "reality".