As the current debate over fiscal reform suggests, very few proposals for fundamental changes in tax policy have the potential to command support across the ideological spectrum. The "FairTax" is the great exception. Correctly understood, the Fair Tax Act (HR 25, S13 with 67 cosponsors), which would replace almost all federal taxes with a direct tax on consumption, should appeal to conservatives, progressives, and libertarians alike. Let's start with conservatives. The FairTax enjoys more support from this quarter than any other tax reform proposal, including the flat tax and the reforms outlined in Congressman Paul Ryan's Path to Prosperity. ...