This article is nothing but hogwash. Consumption taxes would not have to get anywhere close to 30% or 50%. That is a pure fallacy.
The increased cost (inflation) would be offset by an overwhelming increase in salaries and wages due to the elimination of federal taxes deducted.
The consumption tax creates a system of transparency where you take home what you earn (without hidden deductions or employer contributions) and you know exactly how much of each purchase is going to the federal gov't.
This will lead to a reduced need for accountants (perhaps this author's motivation) and an increased interest and scrutiny of federal budgets.
Actually Linder's 23% tax is close to 30% (29.87%) ...His tax is 23% "of the gross payment".
$129.87 (gross payment) minus 23%(of the gross payment) = $100.00...but that would only be the law for the first year because after that SS "determines" the rate to suit their needs.