A National Sales Tax Is a Terrible Idea

A small minority of House Republicans may force a vote on the creation of a national sales tax. This will needlessly give Democrats a political cudgel in exchange for a flawed bill with no hope of passing.

The Fair Tax Act has been introduced by a small handful of Republicans in every Congress since 1999. The bill proposes to abolish the Internal Revenue Service and eliminate the federal income tax. So far, so good. Unfortunately, the bill would replace the income tax with a 30 percent national sales tax on...