Nor Berger have said anything about any level of non payers.
The Fair Tax does include rebates - neither Tillis nor Beger are talking about that part of it.
The FT also has exemptions for boats and other high end purchases - I've seen nothing from Tillis or Berger about this either.
The problem with tax simplification is that once you give an exception, tax lawyers then expand on them - which is how our tax code became the mess it now is.
My beef with the FT is exactly that - its got exceptions.
More information about formatting options