(My highlighting)
An intelligent and Humane solution.
I have proposed similar systems.
Most proposing 'fair' or 'flat' taxes know NOT what they're voting for... they just think it sounds 'fair' or Imagine some low rate.
The specific Natl sales tax/oxymoron called 'Fairtax' entails an (independently scored) rate of 56/57%. (Not incl state sales tax and state inc tax converted to sales tax)
Knowing a Natl sale tax is outrageous on it's face (tho not to posters here!), 'Fairtax' added a 'prebate' to try and mediate that devastating/impossible regressivity. That raised the needed rate.
Anyone voting for a Nat'l Sales or Flattax should have to say at WHAT rate/or up until what rate they still support it.
It's easy/meaningless to say your 'for' something with no numbers.
Your proposal also cuts the IRS by perhaps 1/3- ridding them of processing chicken-feed returns who provide only a tiny percent of revs anyway.
But it would never win support as there are no Bribes/Lobby for the under 30k/50k crowd.
That's why most tax 'simplification' schemes are top-down and regressive.
more here:
http://www.debatepolitics.com/economics/90108-truth-can-afford-pay-taxes.html