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That's not at all what Marx said. (I have read the communist manifesto, was part of a BS sociology of the 3rd world class where every answer as to why the 3rd world sucked was the US.)

In fact i'd argue that the Fair Tax would have a good chance of leading to a communist state in a reactionary move.

What Final fan states is fine as well.  Even if it's an income tax, if it accurately taxes wealth level what does it matter?