Replace all forms of Taxation with a single Consumption Tax

I will begin by stating that I am more than willing to change my mind on any topic, So long as there is substantial evidence that my opinion is flawed. With that being said, I wish my fellow debater the best of luck- see you in the next round. First off, For those of you that might see this debate and are not fully aware what exactly the Consumption Tax or (Fair Tax) plan is- let me explain. Currently in the United States we have many forms of taxation, For example; Income Tax, Payroll Tax, Corporate Tax, Small Business Tax, Sales Tax, Excise Tax, Etc. The overarching complexity of the tax system has exponentially grown over the last 2-3 decades and has drastically increased the need for more and more Government workers to try and deduce the absurdity that is the tax code. In fact, According to a study done by www. Learnliberty. Org, Out of 100 tax workers (All of which were looking at the same tax return), No two tax workers came up with same amount that was due for the families tax return. Obviously having such a confusing tax system is detrimental to the country because it creates higher need for Government spending to fondle its way through the insane tax code, And because it is utterly time consuming for the average family. The Fair Tax fixes this problem by completely abolishing ALL forms of taxation, And replaces them with a single tax- the Consumption Tax. A tax of 20% would be placed upon all NEW goods and services, Meaning that if you bought a used vehicle you would pay nothing in taxes. Many of those who disagree with the Fair Tax claim that it is regressive, Because it impacts those less well off more negatively than those who are rich. While this is true, The Fair Tax plan handles that issue by instituting a sort of Universal Basic Income. For example, A single father would receive 200/month for himself, And an additional 80 for his child. This is meant to serve as a means of guaranteeing all families have the ability to eat, Drink, Etc. The next argument that is consistently used against the Consumption Tax is thus: 'If there is a 20% tax on all goods and services, Won't that decrease ones motivation to purchase new goods? If something is 20% more expensive tomorrow, Why would I buy it? ' Remember earlier when I mentioned that this tax replaces ALL other forms of taxation- and that includes Corporate and Small Business. Now that Corporations and Small businesses aren't required to give up 20% or more of their profits to taxation they can afford the lower the overall cost of their products. You might say 'why don't they just all keep the same prices and make higher profits? '. Well, Let's say you have Company A, Company B, And Company C. Company A and B keep their prices the same after the new tax plan is implemented, But seeing an opportunity to take over the market share Company C lowers their prices by 20-30%. Consumers will run to Company C to buy all of their goods, Eventually forcing the other two Companies to change their minds or go bankrupt. Lastly, The Fair Tax guarantees that ALL people within the country pay taxes. Right now, Illegal Aliens don't necessarily pay anything in taxes, Because you have to be legal to work and pay an income tax. With the Fair Tax, Anytime ANYONE purchases anything on US soil- that 20% Consumption tax goes directly to the Government. When all the math is done we would make the same Tax Revenue as we are currently making (or slightly more). Also, Instituting the UBI (Universal Basic Income) system would allow for us to make gigantic cuts to welfare spending. This would hopefully put us back into a surplus and eventually out of debt. To whomever my fellow debater ends up being, I respect any and all opinions, And thank you for taking the time to have an intellectual conversation!