Michael J. Graetz (Yale) has published Tax Reform: Time For a Plan C?, The Economists’ Voice: Vol. 3: No. 1, Article 2 (2005). Here is the abstract:
Michael Graetz assesses the two proposals of the President’s Advisory Panel and finds them lacking and politically infeasible. He proposes moving to a VAT, the Panel’s plan “C,” and using the VAT to eliminate the income tax for 150 million Americans. Graetz has an answer to maintain progressivity as well.
