The Fair Tax is a pipe dream delusion. From Fair Tax.org's own website, we learn that "The FairTax is replacement, not reform. It replaces federal income taxes including personal, estate, gift, capital gains, alternative minimum, Social Security, Medicare, self-employment, and corporate taxes."
These ninnies must not have any understanding of either the constitutional process or political strategy. They must not realize that the Federal income tax was instituted by amendment to the US Constitution, and that to replace it would require a new amendment. The 16th amendment reads:
"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."
The Constitution provides that an amendment may be proposed either by the Congress with a two-thirds majority vote in both the House of Representatives and the Senate or by a constitutional convention called for by two-thirds of the State legislatures. (Source) A proposed amendment becomes part of the Constitution as soon as it is ratified by three-fourths of the States (38 of 50 States).
The proponents of the Fair Tax reveal themselves to be incapable of developing real world solutions. We will never, ever see a constitutional amendment to repeal the 16th amendment. There is just no chance that 38 states would ratify it, nor would 67 Senators vote for it.
There are only three reasons that I can discern as to why politicians and pundits would support the Fair Tax.
1. As stated above, the supporters of the Fair Tax just don't understand the Constitution. But the amendment process is such an easy concept to grasp that it would take a middle school drop out to fail to grasp this. It is hard to believe that Huckabee and company are really this stupid.
2. The idea of the Fair Tax is floated by those (I'm looking at you Huckabee) who are incapable of developing real world solutions. They lack the depth of thinking and reasoning to address the serious issues that our country faces. So they cook up a silly scheme that looks great at face value, hoping that the masses of voters who really don't take the time to research issues for themselves will be gullible enough to believe this fairy tale. This way, they can claim to be offering solutions and ideas, but without facing the responsibility that would ensue if their ideas were actually implemented. It's the best of both worlds for the intellectually vacant. This scenario is the one that I most believe accounts for the rise of the Fair Tax cult.
3. The politicians who back the Fair Tax know that they can't actually get the 16th Amendment repealed, but hope to pass some version of the Fair Tax before a repeal of the 16th Amendment comes to a vote. If they pass a new tax before the income tax is repealed, then they manage to institute another burdensome tax while being able to claim that it was the opposition who killed the amendment procedure. This last theory is pretty far fetched, and frankly, sounds Beckian. Nonetheless, one has to wonder if someone who loves taxes, like Huckabee did in Arakansas, isn't really pushing the Fair Tax as a means to increase taxation.