Given that all taxation is merely legalized theft, it seems that "fair tax" is impossible. But, we'd be ahead of the game if we authorized a sales tax to replace ALL other taxes:
CAPPED 8% sales tax on all sales activity with a CONSTITUTIONAL AMENDMENT prohibiting ALL other forms of taxation. No corporate tax, licenses, personal income tax, property tax, severence tax, gasoline tax, telephone tax, hotel occupancy tax, liquor tax, or value-added tax.