Calvin H. Johnson (Texas) has published The Fiscal Commission Has Forgotten Its Role, 129 Tax Notes 921 (Nov. 22, 2010):
The National Commission on Fiscal Responsibility and Reform is tasked with reducing the deficit to avoid an impending budget catastrophe. Instead it is proposing lower corporate tax rates and a wasteful research and development program at a time when we need more revenue. We also need some new ideas to make the tax system fairer, more efficient, and more comprehensive. The commission’s final report would also benefit from the discipline of a distributional table, because its proposals appear to shift the tax burden downward. In the coming crisis, it is the wealthy who will need to make sacrifices.
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