I prefer the Fair Tax as the Flat tax doesn't tax the illegals. HOWEVER, Mr. Mitchell makes a good point: if we create that there is a danger we could end up with that being implemented while the current tax system still exists. It may be ore strategic to move to a flat tax first, ensuring our current system is undone, then moving to Fair Tax. People fear change - they may be able to wrap their heads around a change to the current system of taxing income easier than a complete change to taxing spending. Either way we'd be better off than we are now.