 Supporters argue that a consumption tax, such as the FairTax, would have a positive impact on available capital (through deferred taxation on investment), increased U.S. international competitiveness (border tax adjustment in global trade), incentives for international business to locate in the U.S., increased economic growth, and ease of tax compliance.The plan may increase cost transparency for funding the federal government and supporters believe it would have positive effects on civil liberties, the environment, and advantages with taxing illegal activity and illegal immigrants.Because the FairTax plan would remove taxes on income, tax deductions would have no meaning or value, which concerns some lawmakers about losing this method of social incentive.