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It seems like a sales tax might be more frequently circumvented than an income tax. With income tax the side who stands to lose is the worker, who generally lacks the resources to bother laundering money. With a sales tax the losing side is the seller, who may be a multinational that can afford to play stupid games.

I do like the simplicity of the idea though, just that alone makes me lean in favor. It's not like the current system isn't also being gamed to hell anyway.



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