FairTax :: Research



	Does the FairTax affect all of those taxes on my phone bill? What is the FairTax? Will the FairTax affect my Social Security or Medicare benefits in any way? How much money will I receive each month in my prebate check? Isn’t it a big deal to tax services for the first time? It has never been done before. Why do some people say the rate is 30 percent instead of 23 percent? Does the FairTax repeal the 16th Amendment? The 23% tax rate seems too high. I just did my taxes, and after all of my deductions and exemptions, I only paid 14% of my income in taxes. Why is the FairTax a good deal for me? How can we be sure that the costs associated with the embedded taxes will disappear? How are state tax systems affected, and can states adequately collect a federal sales tax?

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	In this section you will find all of the research behind the creation of the FairTax as well as a great deal of research that continues to be conducted. Be forewarned: not every research paper found on this page is pro-FairTax and not every paper is endorsed by this office. The reason that it is called a "tax debate" is that there are many sides of the issue, and we have tried to include those many sides here. There are several anti-FairTax papers in this section. In any debate, it is important to understand all sides of the issue, and generally understanding what others are saying will allow you to make your position better. That is what we hope will be the effect of this page that brings together so much research into a single location. The search bar below will let you search the database of research for particular terms. When possible, we have made the full documents searchable. When that was not possible, we included as many relevant terms from the document in our search index so that a search for those terms will still allow you to locate the paper. You can also browse the database if you prefer, though the research will simply be ordered by when we added. Again, as with other parts of the site, if you locate research that should have been included here but wasn't, please let us know at fairtax@mail.house.gov with the subject line "Research."


		The GAO (Congress's auditing branch) found that all of the exemptions, exclusions, and special favors in the current tax code drain federal receipts by $728 billion each year. That is almost as much as the nation spends on Medicare and Social Security combined and 60% more than the nation spends on national defense. The FairTax eliminates all deductions, credits, and carve-outs to ensure that everyone pays his or her fair share.