Michael J. Graetz (Yale) has published Taxes That Work: A Simple American Plan, 58 Fla. L. Rev. 1043 (2006):

We can achieve low tax rates and a much simpler tax system by replacing most of the income tax with a tax on consumption. In the process, we should return the income tax to its pre-World War II status-a low-rate tax on a relatively thin slice of higher-income Americans. Whittling down the income tax could be financed by enacting a VAT, a consumption tax commonly used throughout the world. A VAT imposed at a 10-14% rate could finance an exemption from income tax for families with $100,000 of income or less and would allow a vastly simpler income tax at a 20-25% rate to be applied to incomes over $100,000. In combination, these two taxes would produce revenues roughly equivalent to the current income tax. And this proposal, unlike the "flat tax," the "fair tax," and other such proposals, is essentially distributionally neutral. It would not dramatically shift the tax burden away from high-income families to middle- and lower-income families. Also, rather than relying on tax structures like the flat tax and progressive consumption taxes, which were invented in ivory towers and are largely untested in today’s economy, this plan combines two of the world’s most common tax mechanisms, while exploiting our nation’s substantial economic advantages.