If forced to make a choice between the so-called Fair Tax and the Flat Tax, I'll choose the Flat Tax, because, in spite of the name, the Flat Tax is more fair all around. Sales taxes, which is what the Fair Tax is, are regressive in nature. In other words, even though tax rates are the same for everybody, the poor will end up paying a greater percentage of their income in taxes than will the wealthy. This is because the working poor who, by necessity, are not able to save or invest, spend their entire pay check on necessities. The upper middle class and the wealthy will purchase those same necessities and some luxury items, but will be able to save and invest part of their incomes, which savings and investments are not taxed.