Proponents state the FairTax would remove the exemptions and deductions that discriminate against gays, singles, childless couples, and others based on spending and lifestyle choices. The principles of an income tax regarding individual liberty are also argued by critics. Frank Chodorov wrote "... you come up with the fact that it gives the government a prior lien on all the property produced by its subjects." The government "unashamedly proclaims the doctrine of collectivized wealth. ... That which it does not take is a concession." This situation is no different from the current system of income taxation, in which the government has a "prior lien" on all labor undertaken by its subjects. The impact of the FairTax on the distribution of the tax burden is a point of dispute. 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. A higher income family making $100,000 may spend $80,000 on goods and services and save $20,000. The higher income family is consuming only 80% of their income on taxable goods and services. According to economist William G. Gale, the percentage of income taxed is regressive (using a cross-section time frame). However, when presented with an estimated effective tax rate, the low-income family above would pay a tax rate of 0% on the 100% of consumption and the higher income family would pay a tax rate of 15% on the 80% of consumption. The effective tax rate is progressive on consumption. Using a larger time frame, the other 20% would be consumed and taxed at some point in the future. Legislation