Bruce Bartlett on the "Fair Tax"
He writes:
http://taxprof.typepad.com/taxprof_blog/files/bartlett_fair_tax.pdf: The VAT solves all of the administrative and compliance problems that FairTax supporters are either ignorant of or just assume away. Virtually all reputable economists who have looked at this issue have concluded that if the United States wishes to adopt a national consumption tax, either as a supplementary tax or a replacement for all or part of the existing tax system, the VAT makes far more sense than something like the FairTax. This has also been the conclusion of every foreign country that examined the issue...
From Bruce Bartlett (2007), "Why the Fair Tax Won't Work," Tax Notes, December 24, 2007.
