Flat Tax versus "Fair Tax" (i.e. National Sales Tax)

CRChair and I have made no secret of our appreciation of Steve Forbes's candidacy in past presidential elections, because it pushed the idea of a Flat Tax - essentially a one-tier income tax with no tax at all for low-income families. This would be far more fair than the current system, much easier to use than the multi-form current system which requires experts to figure out what you really owe, and which does not allow the immoral to cheat their way out of paying.

This year, a new movement has grown up - frustrated by the lack of movement on tax reform - lead by Neil Boortz, a prominent radio personality calling for a "Fair Tax." This would essentially be a national sales tax, similar to the European VAT. It has been criticized for hitting the poor more than the rich, and being a potential drag on the national economy. However, its proponents note that it would be far harder to manipulate for class warfare than an income tax.

Townhall.Com has up a debate between Fair Tax and Flat Tax, which puts some of the main issues in highlight. Not quite as illuminating as I would like, but an opening into the discussion for the uninitiated.