"Which is better: The National Sales tax, or the Flat Income Tax, Robert?"
I am asked this question constantly. Many folks that push for a "Fair tax", or National Sales tax, are under the illusion that this sort of tax is better, as it will rid us of the IRS. I am under no such quixotic vision of the future, as the special interest groups are well vested in having a tax system.
My reply, regarding the "Fair Tax" or VAT, technically they both are similar, will be stated in the words of Murray Rothbard, Phd. See the link to the article below.
The Value-Added Tax Is Not the Answer: The VAT allows the government to extract many more funds from the public — to bring about higher prices, lower production, and lower incomes — and yet totally escape the blame, which can easily be loaded on business, unions, or the consumer.