In 2001, two members of Congress submitted the Fairrax Act, which would replace the income, estate, payroll, and corporation taxes with a flat retail sales tax on goods and services. According to a supporter of this idea [Vessalla, 2001], the proposal has the following virtures:

a. "What you earn is what you keep."

b. "Investment and savings would soar."

c. "There is no evading the Fairtax."

Evaluate each of these claims.