Professor Williams has this to say about the Fair Tax proposed in last year’s book “The FairTax Book: Saying Goodbye to the Income Tax and the IRS.” by Neil Boortz and Congressman John Linder:

“The Fair Tax has much to recommend in its favor, such as being a more efficient form of taxation. It would go a long way toward protecting our privacy and preventing Congress from using the tax code to micromanage our lives. The Fair Tax is an excellent idea, but only under three conditions: first, the repeal of the Sixteenth Amendment that created the income tax; second, a provision fixing the tax at, say, 23 percent; and third, a constitutional amendment mandating that a tax increase requires a three-fourths vote of Congress. Notwithstanding any provisions within the Fair Tax, if the Sixteenth Amendment weren’t repealed, down the road we’d find ourselves with a national sales tax and an income tax.”

There’s not much more to say than that, I agree completely with Prof. Williams. You can read the rest of his essay here on his website.