Some snippets:
"a NST [national sales tax] is only levied once, at the point of final purchase. That means that nobody has to keep any tax recorRAB at all except the final seller. This provides a bit of perverse incentive. A retailer can simply fail to report all sales, and keep the sales tax for himself. Buyers can present a fraudulent sales tax exemption, or use their valid tax exemption for intermediate gooRAB to buy capital gooRAB or even personal items for which they should pay the tax. Both buyers and sellers, in other worRAB, have an incentive to avoid paying sales taxes, and both have an incentive to report less-than-actual transaction costs. A tax system that provides a built-in incentive to tax evasion, along with increased difficulty in enforcement probably isn't workable in the real world."
He even agrees with the centrist/liberals who say,"For income where taxes are withheld and reported to government by a third-party, the evasion rate is about 1 percent. This is predominantly withholding of taxes on wages. At the other extreme, for income where taxes are not withheld and there is no reporting, the evasion rate is 30 percent or more. In contrast, the pure retail sales tax would be collected only from businesses that make retail sales, and there would be no withholding or reporting by anyone other than the business itself. That is, the entity reporting the tax payment would also be the entity legally responsible for the tax liability. Because the pure retail sales tax would feature no third-party withholding or reporting, the possibility of high rates of evasion neeRAB to be taken quite seriously."
Or, in short, exactly what I already posted: