Tax Policy Center, The Gingrich Tax Plan:

The Gingrich plan would give all taxpayers the choice between paying tax under current policy or paying tax under an alternative system characterized by a single 15% tax rate. The Tax Policy Center has completed a preliminary analysis of the Gingrich plan, based on information posted on the campaign website and in the candidate’s speeches, interviews, and writings.

The TPC analysis … shows that in 2015, the plan would reduce federal revenues by $850 billion compared with current policy under which virtually all of the 2001-2010 tax cuts are permanently extended. Taxes would go down for about 70% of all households but savings would go disproportionately to the highest-income taxpayers–more than half would go to the top 1% (people with income over $630,000). Relative to current law, where most 2001-2010 tax cuts expire as scheduled in 2013, the plan would reduce revenues by nearly $1.3 trillion in 2015. More than 80% of households would get a tax cut, but more than 40% of the benefit would go to the top 1%.

• Bloomberg, Gingrich Plan to Add $1.3T to Deficit, Study Finds
• CNN, Newt Gingrich’s ‘Mind Boggling’ Tax Plan
• The Enterprise Blog, Why Romney Is Wrong and Gingrich Is Right on Capital Gains Taxes
• The Fiscal Times, Newt Gingrich’s Tax Plan: The Rich Get Richer
• The Hill, Study: Gingrich Tax Plan Aids Wealthy, Adds to Deficit
• TaxVox Blog, Gingrich’s Tax Plan: Big Tax Cuts, Big Deficits
• Wall Street Journal, Gingrich Tax Plan Gets Close Look
• Washington Post, Study: Gingrich Tax Plan Would Provide Big Breaks for Rich, Blow Huge Hole in Budget Deficit