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A sales tax that is the only tax would force everyone spending to pay a tax on what they spent. Don't spend it and don't pay taxes. No deductions for anything. Make companies pay taxes for everything. How much simpler can it get?
And kutulu...it's a sales tax so you don't get taxed on what you make, only on what you spend. How could it shift the burden to the poor and middle class? Everyone spends money and the rich spend the most!
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