I believe what is currently proposed is
The Fair Tax and to better understand it, folks should go to their official website:
www.Fairtax.org
Then to find out what position the Presidential Candidates have regardiing The FAIR Tax,go to:
http://www.fairtax.org/site/PageServ..._presScorecard
When I last visited this site, it was reported that Rudy G.is opposed to it.