No. Nor do I subscribe to a static model that says a 23% NRST will remain magicly "revenue neutral" year after year after year...
The economy is much too dynamic for that...
As screwed-up and convoluted as your snake-oil tax "reform" scam is, I'd think that you'd at least put SOME effort into adjusting the numbers to reflect changing economic conditions.
You're overlooking the fact that regardless of the dynamics of the economy, consumption is very stable year-in and year-out. In lean times, people dip into savings or borrow -- in better times, they retire debt and save. But consumption shows much less variation than the economy at large. This is how the 23% rate can still be within a narrow enough window to stay revenue-neutral. It would take a trend lasting longer than a couple of years to change that materially.