How will the FairTax affect the various income brackets?

The FairTax is fairly distributed among all income brackets, and in fact, much more fairly than the current income tax system.

The FairTax is fair to low-income earning Americans.
The FairTax empowers those with low incomes. Under the FairTax plan, no American will pay taxes on necessities. Every household will receive a rebate that is equal to the FairTax paid on essential goods and services, and wage earners will keep 100% of their paycheck. More money will be available to spend, save and invest. Used items will not be taxed and prices will go down by 20–30%.

Education will be easier to obtain with the FairTax. Education costs will go down by as much as 50%. This will allow for easier upward mobility among lower income earning families. The FairTax is the only plan that can legitimately claim to "untax" the poor. Those spending at twice the poverty level will pay a rate much lower than the income and payroll tax burdens they bear today. The FairTax would dramatically improve economic growth and wage rates. Jobs will be more plentiful and wages will go up.

The FairTax is fair to middle-income taxpayers.
Middle-income earners will benefit greatly under the FairTax. They will receive a rebate based on household size, just as those in all other income brackets. The FairTax will eliminate all payroll taxes, enabling wage earners to bring home 100% of their paycheck to spend, save and invest. There will be no more tax on used items, savings, investment and education. Education costs will be reduced by as much as 50%. Small business compliance costs will virtually disappear. There will be no more self-employment tax. Hidden taxes will disappear! Prices will drop by 20–30%, and the tax rate for the middle-income bracket will drop.

The FairTax is fair to the wealthy.
The wealthy will get a rebate based on household size, just as those in other income brackets. There will be no more corporate taxes, business-to-business taxes, self-employment taxes, taxes on investment or savings, nor estate taxes.

Wealthy people spend more money than other individuals. The FairTax will tax them on their new purchases only above the poverty level. When money is spent on the development of job-creating factories, financing of research, education, savings or investment, these expenditures will not be taxed.