re: #752 quercus albus

Citizens for an Alternative Tax System

Citizens for an Alternative Tax System (CATS) is a national tax reform public interest group in the United States. The group was founded by Scientologist and IRS foe, David Miscavige.[1]The organization states that they were established to solve “very serious problems caused by the United States’ unfair and destructive income tax system”, which they determined to be abolishing the federal income tax and replace it with a national retail sales tax. CATS was incorporated in October of 1990 and expanded from nine local offices to over 300 chapters across the country. In the first years, the CATS national office conducted over 3,500 radio shows and distributed thousands of flyers through its growing grassroots network.[2]

I’m not sure when they originally came up with their proposal but this should give you a place to start. Although Fair tax advocates will deny it, scientologists and the Birch society were the birth of the modern Fair Tax movement. That’s why it’s so big among libertarians.