[Always Right]

I disagree. Most states already have a sales tax and know how to implement and enforce it. If the tax is low enough, then it would be more effort than it was worth to try and circumvent the tax.

The federal sales tax alone will be 30%. No one in history has every successfully implimented a 30% broad sales tax on goods and services. Avoidance will be huge. Studies in Europe suggest anything over 10% causes a significant amount of avoidance.

[kevkrom]

Avoidance will be huge.

Avoidance is figured into the 23%/30% rate -- assumes equivalent to income tax avoidance (off the top of my head, I think that's roughly 15-20%).

There ain't no such thing as a tax system of any stripe where some people won't try to game or cheat the system. The fact that some poeple will try is not a good argument against a particular system.