The Fair Tax is the only moral and ethical solution to our tax woes. I'm a little surprised to hear that you would want to exclude food items from the tax, though. Why wouldn't we want to tax the sale of caviar and candy bars?
On the low wage, unskilled labor point, I have a better idea than trying to impose some artificial wage rate on the market. Let's just eliminate any and all entitlements. Americans may be too lazy to take these jobs for any number of reasons, but chief among them is the fact that they can make a living (of sorts) by doing absolutely nothing. When faced with the prospect of mowing a lawn or starving, I suspect those lazy Americans might just find new motivation. You want fries with that?