OK, Lurker. You're going to have to explain more about the land and cattle companies. I've got an agricultural and agribusiness background and I can guarantee you that they are "consuming" a lot of fertilizer and fuel to work the land and feed the cattle by purchasing hay and other products. There isn't much that I've seen where a cow critter is just turned out on some land and subsist completely on the vegetation. Oh, and cattle also need veterinary services and products.
All very true and good points. Replacing the personal income tax with a consumer tax kinda means that a individual could funnel most taxable consumed goods thru a "shell" type LLC. The individual wouldnt own or consume much at all. The company however would.
So if I had a cattle n land company, I could buy stuff thru my company. I wouldn't own it or pay a consumer tax on it. Its a little more complicated than that but thats best I can do while stuffing my face.