Critics of the current tax system allege that taxpayers can use strategies to avoid tax obligations, the current tax code is too complicated, and that the current system favors certain taxpayers over others. 

Two commonly proposed alternatives are a national sales tax (knows as the FAIR tax) and a flat tax. 

For this discussion, research each type of tax FAIR and flat, and then consider the consequences of converting the current United States income tax system to either system. 

Would such a tax system: 

(a) eliminate the ability to avoid tax obligations, 

(b) make the tax code easier to understand, 

(c) be fair to all taxpayers? Explain, citing your sources.