This Center for Freedom and Prosperity Foundation brief video explains how the current tax system is deeply flawed and argues that either the flat tax or the national sales tax (sometimes known as the Fair Tax) would be a substantial improvement over the current internal revenue code.
However, the video warns that a sales tax should only be adopted if the Constitution is amended to prevent politicians from imposing both an income tax and sales tax, similar to what happened in Europe.
Flat tax or Fairtax sounds great.
But you ignore two things
1) The devil is in the details.
2) If they lie blatantly about basic premise of their plan -- then their whole plan is bullship
http://detaildevils.blogspot.com/
http://fairtaxfineprint.blogspot.com/