Rich Lowry

Mike Huckabee is not running a substance-free campaign based on biography and applause lines. No, the former Arkansas governor has the distinction of advocating the most radical -- and politically unsalable and substantively daft -- proposal of any major presidential candidate of either party.

It is the so-called FairTax. It would eliminate the income and payroll taxes and replace them with a (supposedly) 23 percent national sales tax. Not given to rhetorical understatement, Huckabee says, "When the FairTax becomes law, it will be like waving a magic wand releasing us from pain and unfairness." Waving a magic wand is about right -- since the FairTax is a bedtime story for IRS-hating conservatives.

Huckabee adopted the plan when he, unknown and languishing far back in the polls, was a Not Ready for Prime Time Player. It probably seemed a cheap way to inoculate Huckabee from his tax-raising history as Arkansas governor. Huckabee both raised and cut taxes during his 10 years as governor, but his tax hikes outweighed his tax cuts by half a billion dollars.

An editorial in the newspaper The (Arkansas) Leader recounting Huckabee's tax increases reads like a roll call of most of economic life. Huckabee repeatedly increased or expanded the sales tax; hiked the corporate income tax; imposed an income-tax surcharge on individuals and domestic and foreign corporations; raised the tax on gasoline and diesel fuel; taxed admission to theme parks and other tourist activities; taxed snuff, cigarettes, mixed drinks, private clubs and retail sales of beer; and so on. To all of this, Huckabee can now respond, "Yes, but I want to eliminate the IRS."

Tactically, the FairTax offered Huckabee a built-in cadre of activists in the crucial state of Iowa. He knew that he needed to do well in August's Iowa straw poll, where just a few hundred votes either way could make all the difference. As the champion of the FairTax, he tapped into the busloads of FairTax supporters there, finishing second and beating fellow social conservative Sen. Sam Brownback -- who was never heard from again -- by less than 400 votes.

So the FairTax has given Huckabee a convenient talking point, and it boosted him in a key test of Iowa strength five months before anyone actually votes. For the seat-of-the-pants Huckabee operation, this must make it ipso facto good policy. Never mind that it is unworkable and would be politically deadly in a general election.

To avoid the risk of getting both a national sales tax and an income tax, FairTaxers would have to repeal the 16th Amendment. Good luck. Huckabee's magic wand will come in handy.

Rich Lowry

Rich Lowry is author of Legacy: Paying the Price for the Clinton Years .
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