Bartlett argues that the FairTax is deeply flawed and has been systematically misrepresented by its supporters. Quite apart from the fact that there is zero chance that Congress would ever enact it, it is clear, writes Bartlett, that the FairTax simply would not work at all if it were tried, which is why no country has ever attempted to collect all its revenue from a retail sales tax.

Every once in a while I find myself talking to a fair tax advocate. Always advocates. I never hear anyone who is considering whether or not they like the idea and wondering what others think. Only people who are absolutely positive that this is the answer and quickly emotional at the slightest criticism. The criticisms offered here are more than slight.

TaxProf Blog: Bartlett on Why the FairTax Won't Work