Kuang, Yingxu; Englebrecht, Ted; Gilley, Otis W. - In: Southern Economic Journal 78 (2011) 2, pp. 358-381
Dissatisfaction with the current federal tax system is fostering serious interest in the FairTax Plan, which would replace most of the federal taxes with a national retail sales tax. The FairTax is promoted as being progressive, but there is considerable skepticism of this claim. We examine the...