Laurence J. Kotlikoff (Boston University, Department of Economics) has published Grading the President’s Tax Reform Panel’s Plan,  The Economists’ Voice: Vol. 3: No. 6, Article 3 (2006).  Here is the abstract:

Laurence Kotlikoff gives the current tax system a D, the President’s Tax Reform Panel proposal a B+ and explains what his A+ tax system would look like.

Here is the article’s concluding paragraph:

The U.S. tax system needs radical surgery. The FairTax is radical. But it’s also transparent, efficient, and progressive. It’s adoption would reduce economic distortions, enhance generational equity, and set a global expenditure budget. It would also position the country to best handle its enormous long-term entitlement obligations. The sooner we adopt the FairTax the better.