Ah yes... use tax-exclusive terms to make the rate seem higher compared to income taxes, and then also lump in state taxes so that instead of merely comparing apples to oranges, you're comparing apples to refrigerators.
2. Even 37% is not enough
The NRST does not assume 100% compliance, and quoting a left-wing Brookings Institute paper isn't going to help you around here. The NRST assumes equivalent compliance, i.e., that the same amount of economic activity goes unreported as it does today.
3. Fraudulent Calculations
No, just more complex than your simple analysis. Some tax savings (labor specifically) are ripple effects through the production process. Compliance costs go down dramatically. Other tax savings are more indirect, such as lower interest rates for borrowing money (if you don't believe me, look at tax-exempt vs. taxable bonds -- there's a roughly 30% price premiuim built into the rates for taxes).
4. Millions must file.
Now who's using fraudulent calculations. You assume that every single individual-owned business provides a retail service. Hogwash. Many small businesses provide services primarily or solely to other businesses -- these would not require any filing. I'd say 20 million is far closer to 35 million, which means about a 90% reduction in the number of filers. Even allowing your fraudulent number, we still see over an 80 reduction in the number of filers.
5. Tax Evasion will skyrocket
Supposition, again backed by that Brookings institute. With a much smaller number of colelction points than the income tax, policing activities becomes much easier. And despite your assertion, not one country has ever tried a pure retail sales tax approach.
6. Big Government gets Bigger
Repeating your earlier lie doesn't help you here, either.
7. Underground Economy still not taxed
This is one I'll allow, with a caveat. A portion of the underground economy -- illegal immigrant labor -- will be taxed that is currently missed (with the exception of indirect taxes built into the prices of goods and services). Moreover, since these illegals have no valid SSN, they will be taxed at the full marginal rate and receive no FSA "prebate". This should also make hiring illegals less attractive, since there is less of a cost savings once payroll taxes are eliminated.
8. Lower and Middle Income pay more
Based on an old, CBO static analysis. I wouldn't trust the CBO to tell me the time of day without being off by at least 50%. Nevertheless, the middle class generally bears the heaviest burden under any tax system, and pretending that it isn't true under other proposals is just lying to yourself (and to others) because of the hidden and embedded taxes that affect consumption. People making (and spending) at near the poverty line would pay an effective tax rate of about 0%. At double the poverty line, assuming they spend every penny on new goods and services, they would pay only 11.5%.
9. Elderly assets are unfairly burdened
Except the removal of income taxes and the addition of the FCA, you meant to say. People on low fixed incomes would pay close to or no net tax once the FCA was factored in, as pointed out above.
10. Government Taxes Itself
A complete and utter lie. The government pays taxes only on wages that are otherwise taxable services. Your typical civil servant would not have their salary taxed. This lie is based on a blantant misreading of the bill and one quote that was based on a single poorly clarified statement from an AFFT spokesperson.
11. Auto and Housing Industry Hit Hard
The example you cite was where when a special tax was added on a specific industry. That does not logicially apply to something levied on all industries that replaces existing taxes.
This is seriously the best you can do? Outright lies, exaggerations, class warfare, and left-wing think tanks?
A complete and utter lie. The government pays taxes only on wages that are otherwise taxable services. Your typical civil servant would not have their salary taxed. This lie is based on a blantant misreading of the bill and one quote that was based on a single poorly clarified statement from an AFFT spokesperson.Sorry, you are dead wrong. Governments would pay the FairTax on the wages of their employees, all employees.