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I too was very interested in the FairTax known as H.R 25 and S 25. To get some info I read The FairTax Book (2005) and FairTax The Truth (2008). Both these books provide exactly what the the motivations are for the proposal and the mechanics for its implementation. I suggest that the best way to gain an understanding on the FairTax is to get a hold of these books. They can be purchased used very cheaply on the internet and are very readable. Whether one agrees with the concepts or not, the books are eye openers.
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