Research

• “A Macroeconomic Analysis of the FairTax Proposal” (PDF). Arduin, Laffer & Moore Econometrics (February 2006).
• Altig, David; Smetters, Kent A.; Auerbach, Alan J.; Walliser, Jan; Kotlikoff, Laurence J. (September 1997) “Simulating U.S. Tax Reform“. University of California, Berkeley.
• Bartlett, Bruce (December 24, 2007). “Why the FairTax Won’t Work” (PDF). Tax Notes. Tax Analysts.
  • Tuerck, David G. (February 4, 2008). “Memo to Bruce Bartlett: Just Do The Math” (PDF). Tax Notes. Tax Analysts.
  • Kotlikoff, Laurence J. (January 15, 2008). “Why the Fair Tax Will Work” (PDF). Boston University.
• Buckley, Allen (January 25, 2008). “‘Fair Tax’ Ignores Economic, Mathematical, and Legal Realities to Buy Votes“. Bureau of National Affairs (16): J1-J24.
• Burton, David R.; Mastromarco, Dan R. (April 15, 1997). “Emancipating America from the Income Tax: How a National Sales Tax Would Work“. CATO Institute.
• Diamond, John W.; Zodrow, George R. (May 5, 2008). “The Impact of H.R. 25 on Housing and the Homebuilding Industry“. James A. Baker III Institute For Public Policy.
• Esenwein, Gregg A.; Gravelle, Jane G. (December 14, 2004). “The Flat Tax, Value-Added Tax, and National Retail Sales Tax: Overview of the Issues“. Congressional Research Service.
• Feenberg, Daniel R.; Mitrusi, Andrew W.; Poterba, James M. (January 1997). “Distributional Effects of Adopting a National Retail Sales Tax“. National Bureau of Economic Research.
• Fox, William F.; Murray, Matthew N. (May 13, 2005). “A National Retail Sales Tax: Consequences for the States” (PDF). Symposium on State Tax Implications of Federal Tax Reform.
• Gale, William (May 16, 2005). “The National Retail Sales Tax: What Would The Rate Have To Be?” (PDF). Tax Notes. Tax Analysis.
• Gale, William; Holtzblatt, Janet (December 2000). “The Role of Administrative Issues in Tax Reform: Simplicity, Compliance, and Administration“. Brookings Institution.
• Golob, John E. (1995). “How Would Tax Reform Affect Financial Markets?“. Economic Review. Kansas City Federal Reserve.
• Jorgenson, Dale W. (May 18, 1998). “The Economic Impact of the National Retail Sales Tax” (PDF). U.S. House of Representatives.
• Kotlikoff, Laurence; Rapson, David (November 2006). “Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation” (PDF). Boston University.
• Kotlikoff, Laurence; Jokisch, Sabine (April 24, 2007). “Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax” (PDF). Boston University & Centre for European Economic Research.
• Kotlikoff, Laurence; Rapson, David (December 2005). “Would the FairTax Raise or Lower Marginal and Average Tax Rates” (PDF). National Bureau of Economic Research.
• Mack, Connie, III; Breaux, John (November 1, 2005). “National Retail Sales Tax” (PDF). President’s Advisory Panel for Federal Tax Reform.
  • Wright, Tom; Walby, Karen (January 6, 2007). “Rebuttal to the tax panel report and recommendations” (PDF). Americans for Fair Taxation.
• Metcalf, Gilbert E. (December 8, 1997). “The National Sales Tax: Who Bears the Burden?“. CATO Institute.
• Murray, Matthew N. (March 1997). “Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?“. National Tax Journal Vol 50 no. 1, pp. 167-82
• “Potential Impact of the Alternative Taxes on Taxpayers and Administrators”. General Accounting Office, (January 1998).
• “The Effects of Replacing Most Federal Taxes with a National Sales Tax: A State-by-State Distributional Analysis“. Institute on Taxation and Economic Policy (September 2004).
  • Burton, David. “A response to Institute on Taxation and Economic Policy“. The Argus Group.
  • “Institute on Taxation and Economic Policy Rebuttal“. Americans For Fair Taxation.
• Tuerck, David G.; Kotlikoff, Laurence J.; Bachman, Paul; Haughton, Jonathan; Sanchez-Penalver, Alfonso (November 2006). “Taxing Sales under the FairTax – What Rate Works?” (PDF). Tax Notes. Tax Analysts.
• Tuerck, David G.; Haughton, Jonathan; Bachman, Paul; Sanchez-Penalver, Alfonso; Viet Ngo, Phuong (February 2007). “A Distributional Analysis of Adopting the FairTax: A Comparison of the Current Tax System and the FairTax Plan“. Beacon Hill Institute.
• Tuerck, David; Haughton, Jonathan; Bachman, Paul; Sanchez-Penalver, Alfonso (February 2007). “A Comparison of the FairTax Base and Rate with Other National Tax Reform Proposals” (PDF). Beacon Hill Institute.
• Tuerck, David; Bachman, Paul; Jacob, Sylvia (September 2007). “Fiscal Federalism: The National FairTax and the States” (PDF). Beacon Hill Institute.
• Tuerck, David; Bachman, Paul; Sanchez-Penalver, Alfonso (September 2007). “Tax Administration and Collection Costs: The FairTax vs. the Existing Federal Tax System” (PDF). Beacon Hill Institute.
• Tuerck, David G.; Haughton, Jonathan; Bhattarai, Keshab; Sanchez-Penalver, Alfonso; Viet Ngo, Phuong (February 2007). “The Economic Effects of the FairTax: Results from the Beacon Hill Institute CGE Model“. Beacon Hill Institute.
• Tuerck, David G.; Haughton, Jonathan; Bachman, Paul; Sanchez-Penalver, Alfonso; Dinwoodie, Sara (February 2007). “The FairTax and Charitable Giving“. Beacon Hill Institute.

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