Taxes are unpopular and breed resentment today – as they undoubtedly always have and to some degree probably always will. Accordingly, some people will evade taxes no matter what the governing tax system, but there is no evidence – empirical7 or analytical – to suggest that the sales tax would not be complied with at a national level. Extant research and the empirical evidence suggest that the tax would increase voluntary compliance while reducing compliance costs. For example, much of the tax gap today is attributable to mistakes caused by the complexity of the law. Mistakes and confusion would be all but eliminated under a system that creates no exemptions and dispenses with the complex issues present today. And the FairTax improves all the known factors that bear upon noncompliance, including reducing the rate and the number of focal points. The more than 60 years of practical experience in administering sales taxes at the state level supports the assertion that the FairTax would be administrable at higher compliance rates relative to administrative and compliance costs.