This levy would repeal nearly all federal taxes (including the income tax and the payroll tax) and replace them with a single-rate national sales tax on the purchase of all goods and services.

FORBES: Do Republicans Really Want to Cut Taxes on the Wealthy and Raise Them on Everyone Else?

Even those Republicans who embrace federal spending on highways are unwilling to levy more taxes to pay for it.

ECONOMIST: How not to fund infrastructure

While this is the case at the federal level, all Australian state and territory governments levy payroll taxes on larger employers.

ECONOMIST: Letters