First of i just did some reding on this tax on the site posted by absurdist (thanks man). First the tax is meant to simplify the taxation system but i can see this prebate system geting very convoluted. More importanly a sales tax will be a regresive tax no matter what even if people get money back for their nessesities, this will still hit the midlle class hardest of all. Because alot of their money goes to things that are not nessesities. It will do little or nothing to help the lower class, it will most likeley leve them were they are. And when it comes to the rich even tough they have to pay a tax on all the expencive things they buy, still most people in the upper tier of society spend a tiny percentage of their income. So they still will be taxed alot less then they are being taxed now.
Basically the burden of this tax will fall most heavily on the already diminishing midlle class. If i misunderstood something about the details of this tax please someone straighten me out.