Flat would be an improvement, but it preserves the IRS, which is a costly, intrusive and unconstitutional horror.
The beauties of the Fair tax include its simplicity and its natural tendency to encourage saving and investment. But the biggest beauties in the FairTax legislation as Linder crafted it was the elimination of the 16th Amendment (which was adopted under sketchy circumstances at best) and the axing of the IRS in its entirety.
I wish the Fair Tax had more support.
The Fairtax has more support, both in Washington and with the public, than ALL other tax reform proposals combined!