"Fact: James L. Payne demonstrates in Costly Returns that for every tax dollar the IRS collects, we pay 65 cents more in compliance and other costs. These costs - which as law abiding taxpayers we cannot escape - are never included in any discussion of IRS efficiency."
Perhaps YOU cannot get your mind wrapped around the meaning of the word demonstrates but most others can and have!
If the costs Dr Payne speaks of were eliminated - as they surely would be under the FairTax - the savings would be more than adequate to allow individuals to keep their entire paycheck AND prices of goods manufactured in the USA to drop by at least the amount of the tax as well.
If you buy into his 'demonstration'. Actually, what he did was analysis and it wasn't all that convincing. I personally don't spend 40 hours reading every instruction for every form. Nor do I charge myself $25-40 per hour to do such.