the fair tax would make other companies invest here creating jobs. the $1 Trillion underground economy would now be taxed. offshore banking (another approx $1Trillion) would be more expensive than keeping your money here. basically, you keep what you earn and only pay taxes when you buy something new. this would allow those who want to better their lot in life to do so. no, it doesn't punish the rich for their success, but it does give the rest of us a chance to succeed.