 The plan's supporters argue that it would decrease tax burdens, broaden the tax base, be progressive, increase purchasing power, and tax wealth, while opponents argue that a national sales tax would be inherently regressive and would decrease tax burdens paid by high-income individuals.Sales taxes are normally considered regressive; however, the FairTax provides a rebate that supporters argue would create a progressive effective rate on consumption.Under the FairTax, a low-income family may spend $25,000 on goods and services consuming 100% of their income.