Nicholas Paleveda (CEO, National Pension Partners; Adjunct Professor, Northeastern Graduate Tax Program), The Cain Plan v. The Able Plan: An Empirical Analysis:

The Cain Plan v. the Able Plan is an empirical analysis of the 9-9-9 plan proposed by Mr. Cain and supported by Mr. Laffer. The author reviews the simplicity of the plan and concludes that the Cain tax plan does not support its intended results. The Cain tax plan has gained traction with the general public even though it does not appear to have any substance behind the plan or thought as to the intended results. Laffer also offers conclusions without any substantiation as to how the conclusions will be reached. A brief read for a simple plan.