I suspect that by the time the FairTax becomes law, the revenue-neutral rate might very well be 19% rather than 23%. As time goes on and economic activity expands, the rate will probably decrease even further.
That does not mean we shouldn't conceentrate on reducing goveernment spending ... 'deed we should. It's way too high but when people finally see what "their" government costs, they may take a bigger interest in doing just that.
OOPs ... "19% rather than 23%"