The proposals that I have seen (including http://en.wikipedia.org/wiki/FairTax http://en.wikipedia.org/wiki/FairTax) call for a standard deduction of sorts, so

The proposals that I have seen (including http://en.wikipedia.org/wiki/FairTax http://en.wikipedia.org/wiki/FairTax) call for a standard deduction of sorts, so the tax burden on those with low income and hence low spending would still be minimal.