2003年“公平税法”的核心理念，即以销售税取代所得税的想法，并不是一个新概念。联邦销售税在世界其他国家广泛使用，并且与加拿大和欧洲相比，由于税负较低，联邦政府至少可以从销售税中获得足够的收入以完全取代联邦所得税。转向全国销售税制的最大影响之一就是改变人们的工作和消费行为。人们对激励做出回应，税收政策改变了人们工作和消费的激励。目前还不清楚用营业税取代所得税是否会导致美国境内的消费增加或减少。将会有两种主要和对立的力量在起作用：因为收入不再像FairTax这样的全国销售税制度征税，工作的动力会发生变化。一个考虑因素是对工人加班时间的影响。许多工人可以选择他们工作的加班时间。举个例子来说，如果他加班一小时可以赚25美元。如果根据我们目前的所得税法，他的额外工作时间的边际所得税税率为40％，他只会从25美元中扣除15美元，因为10美元将用于他的所得税。如果取消所得税，他将保留全部25美元。如果一小时的空闲时间价值20美元，那么他将在销售税计划下工作额外的小时，但不能在所得税计划下工作。因此，对国家销售税计划的改变减少了对工作的抑制因素，整个工人可能最终会工作并获得更多收入。 2003年法案所代表的公平税收运动提出了一项计划，其中将修订“国内税收法”，分别废除副标题A，副标题B和副标题C，或收入，遗产和礼品以及就业税。该提案要求撤销税法的这三个领域，以支持23％的全国销售税。不难看出这种系统的吸引力。由于所有税收都将由企业收取，因此私人公民无需填写税表。我们可以废除国税局！大多数州已经征收销售税，因此各州可以征收联邦销售税，从而降低行政成本。这种变化有很多明显的好处。但为了正确分析美国税收制度的这么大的变化，我们必须要问三个问题，这种变化会对消费者支出和经济产生什么影响？谁赢了，谁输了全国销售税？许多经济学家认为，当工人赚得更多时，他们也会花更多钱。所以对收入的影响表明花费更少，节省更多。当然，今天的储蓄很可能用于明天的消费，因此消费者可能只是在推迟不可避免的事情。但工人们可能仍希望现在储蓄更多而不是花钱，因为他们可能认为销售税不会永远持续，或者他们可能会计划在未来寻找其他方法来避税。在美国境外花钱。目前，如果消费者希望在加拿大或在加勒比地区度假购物，他们已经被联邦政府对收入水平的钱征税。根据销售税计划，他们可以将收入用于国外，而不会对其中任何一项征税，除非他们将足够的货物带回美国。所以我们应该期望看到更多的钱花在美国以外的假期和美国国内花费更少的钱。以逃避税收的方式消费。如果有一种简单的逃税办法，那很多人很可能会利用它。逃避全国销售税的一种方法是将您的支出称为“商业支出”，即使这是个人使用的购买。生产中使用的商品，即中间商品，通常不征收正常的销售税。政府可以通过将销售税作为加拿大商品和服务税（GST）等“增值税”（VAT）来弥补这一漏洞。但增值税和商品及服务税对商业界来说相当不受欢迎，因为他们提高了生产成本，因此美国不太可能想要走上这条道路。由于高销售税税率，逃税将很普遍，因此这种影响将导致“纳税”商品的支出减少。
澳大利亚中央昆士兰大学Assignment代写：销售税取代所得税
The idea of the “fair tax law” in 2003, that is, the idea of replacing income tax with sales tax, is not a new concept. Federal sales tax is widely used in other countries around the world, and because of the lower tax burden, the federal government can at least get enough income from sales tax to completely replace federal income tax. One of the biggest changes to the national sales tax system is to change people’s work and consumption behavior. People respond to incentives, and tax policies change the incentives for people to work and consume. It is unclear whether the replacement of income tax with business tax will lead to an increase or decrease in consumption within the United States. There will be two main and opposing forces at work: because income is no longer taxed like the national sales tax system like FairTax, the motivation for work changes. One consideration is the impact on workers’ overtime hours. Many workers can choose the overtime hours for their work. For example, if he works overtime for an hour, he can earn $25. If, according to our current income tax law, the marginal income tax rate for his extra working hours is 40%, he will only deduct $15 from the $25, because $10 will be used for his income tax. If the income tax is cancelled, he will retain all $25. If the one-hour free time is worth $20, he will work for an additional hour under the sales tax plan, but not under the income tax plan. As a result, changes to the national sales tax program have reduced the inhibitory effect on the job, and the entire worker may eventually work and earn more. The Fair Tax Movement, represented by the 2003 Act, proposes a plan to amend the “Domestic Tax Law” to abolish subtitle A, subtitle B and subtitle C, or income, inheritance and gifts, and employment tax, respectively. The proposal calls for the revocation of these three areas of tax law to support a 23% national sales tax. It is not difficult to see the appeal of this system. Since all taxes are collected by the company, private citizens do not need to fill out the tax form. We can abolish the IRS! Most states already impose sales taxes, so states can impose federal sales taxes, which reduces administrative costs. There are many obvious benefits to this change. But in order to properly analyze such a big change in the US tax system, we must ask three questions. What impact will this change have on consumer spending and the economy? Who won, who lost the national sales tax? Many economists believe that when workers earn more, they will also spend more. So the impact on income shows. Spend less and save more. Of course, today’s savings are likely to be used for tomorrow’s consumption, so consumers may just postpone the inevitable. But workers may still want to save more now instead of spending money because they may think that sales taxes won’t last forever, or they may plan to find other ways to avoid taxes in the future. Spend money outside the United States. Currently, if consumers want to shop in Canada or in the Caribbean, they have been taxed by the federal government for income levels. Under the sales tax plan, they can use their income abroad without taxing any of them unless they bring enough goods back to the United States. So we should expect to see more money spent on holidays outside the US and less on the US. Spend in a way that evades taxes. If there is a simple tax evasion method, many people will probably use it. One way to evade the national sales tax is to call your expenses “commercial expenses,” even if it is a purchase for personal use. Goods used in production, that is, intermediate goods, are usually not subject to normal sales tax. The government can make up for this loophole by using sales tax as a “VAT” (VAT) such as the Canadian Goods and Services Tax (GST). But VAT and GST are quite unpopular for the business community because they increase production costs, so the US is unlikely to want to take this path. Due to the high sales tax rate, tax evasion will be common, so this effect will result in a reduction in the expenditure of “taxable” goods.