Taxing Sales Under the FairTax: What Rate Works?
NBER Working Paper No. 12732
---- Acknowledgments ----
This article was originally published by Tax Analysts as "Taxing Sales Under the Fair Tax: What Rate Works?" Tax Notes, Nov. 13, 2006, p.663. We are indebted to David Burton and Karen Walby for very valuable comments and to Douglas Giuffre for his excellent research assistance. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.