Isn't one of the arguments on the NRST side that there is a "hidden income tax" that is included in the price of the Mercedes now? The retail price has to be higher to pay the income tax on all the people who produced the car. So the drug dealer is already paying the same hidden income tax on the Mercedes now as is the doctor. Right?
Currently, tax burdens are generally separated into 3 categories: income tax, FICA, and embedded tax in prices.
Today, the drug dealer only pays a portion of his tax burden, the part embedded in prices. But under the nrst, the drug dealer begins paying his full burden. Hence the drug dealer pays more tax under the nrst.