"You replace it by 23 percent tax, a frank, transparent tax embedded in the cost at retail, and everybody gets to takes their whole check home. And the average income earner gets a 50 percent increase in take-home pay"

This quote by John Linder recommends that a 23 percent tax must be implemented in order to increase the take-home income of the typical earnings earner by 50 percent. This tax would be embedded in the expense at retail, indicating that it would be consisted of in the rate of items and services. This would be a frank and transparent tax, suggesting that it would be clear to the customer that the tax is included in the expense of the item. This would allow the typical earnings earner to take home their whole income, as the tax would already be included in the cost of the product. This would result in a 50 percent boost in net earnings for the typical earnings earner.