I don't like it that there would be some people paying no tax - but if necessities are exempted - and I think they should be exempted - how would you tax someone who only spends on necessities?
The argument that everyone should pay tax is a good argument because everyone should understand the cost of government. Although the nrst does allow necessities to be exempt, the problem is ameliorated when individuals hae to pull the money out of their pockets to pay the tax - even though the money was prebated they'll still say "ouch - dang them taxes!".
Further you can see that rejecting the nrst on this basis ends up being just another argument for the status quo - no way would it be politically possible to do this regressively. JMHO
What is a necessity?
More to the point: What is a necessity to you? Is it the same as a necessity to me?
-- and should politicians and bureaucrats in Washington D.C decide which?