People seem to be stuck on the idea of a "sales" tax, payable by the 
seller, which the "fair tax" is. Better would be a "purchase tax", 
payable by the purchaser, not by the seller. But, to satisfy the 
Apportionment Clause, it would not be payable by the final purchaser, 
who can't pass on the tax to another purchaser in the form of a higher 
price. That makes it a kind of "value-added" tax, which is what most 
other nations use. If that approach is thought through, most people 
should recognize it is better than a "sales" tax.

Repealing the Income Tax Amendment would be acceptance that it had been 
ratified, which it was not. Congress should simply pass a concurrent 
resolution finding that it had never been ratified. Much easier to do 
than adopt an amendment.

-- Jon

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