Fair tax would be great for the very poor and the very rich. Everyone else would take it in the back end. Everybody pays taxes. Real estate tax, property tax, payroll tax, state and local sales tax, etc, etc. The only thing the poor get a break on is federal income tax, all the other taxes are paid by everyone and the poor actually end up paying a higher percentage of their income on flat rate taxes like a sales tax.You are right in that they do pay taxes up front but they get all that they pay in back plus Earned Income Credit, which can be substantial.
This is why I support the Fair Tax.