A consumption tax will simplify the tax code by replacing payroll tax, estate tax, deductions, and complicated tax brackets by federally implementing a tax on all sales.
This will help the Fed. gain revenue from people who engage in tax evasion (e.g. people paid "under the table" and drug dealers.) and potentially keep people out of jail.
Tax reform will also benefit the average American giving them more control of their money. No longer will the government be able to tax you for your time, and your wages will accurately reflect the hours you worked.
Simplification will bolster small business because they will no longer be placed in higher tax brackets and it will save time once spent in tax preparation and audits.
This is the fair tax. Equal rights = Equal rates.