but it is much easier to have a very low rate with an income tax than dump everything on a fair tax and have a much higher rate as a result.
A high rate means a bigger underground economy.
And we don’t have that now ? There’s a huge underground economy now. Tax cheats will always be with us.
What is a “low rate” on the current income tax ? Do you consider paying 15-50% of your income to be low ? I don’t.