Just the thing to ensure a fluorishing black market (if the 30% exclusive rate won't do just that).
The figure you cite is a tax exclusive number, not tax inclusive and it is erroneous as well.
If you think the erroneous 57% figure will start flourishing evasion, what do you think would happen if there were, say a 56.95 or higher rate on the same basis (which there already is for those in the 28% IT bracket; 38.89% of IT and 15.3% of P/R ... that 28% is a tax inclusive figure just like the 23% FairTax tax inclusive rate). There also rates above the 28% tax inclusive rate in the IT - 33% and 35% - so as an exercise you might tell us what THOSE tax exclusive rates amount to.
Or maybe you'd rather not know ...
Also, you'll note there are no links posted to the erroneous 57% ststement so it can be viewed in context.