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Under a sales tax, affluent persons who receive tax-sheltered income or profit handsomely from the complexities and confusion of the current system (such as tax lawyers and other tax professionals) will have to relinquish their favored place in the American economic system.
Under a sales tax, affluent persons who receive tax-sheltered income or profit handsomely from the complexities of the tax system may have to relinquish their relative advantage, as average Americans see their real wages and purchasing power increase.
While many Canadians make their RRSP contributions on the last possible day, you should consider making the contribution earlier, thereby maximizing the benefits of earning tax-sheltered income.