Steve Forbes has been yacking for years on a Flat Tax, even he knows that can't happen unless you change the apportionment provisions of the Constitution, Article 1 Section 2 Clause 3. Even though the Income Tax and the Withholding Tax are direct unapportioned taxes going directly against the Constitution. The only "fair tax" (that's an oxymoron if there ever was one) would be a Consumption Tax. It's voluntary, unapportioned and all those people who work off the books would pay it when consuming.