FairTax Overview
REFERENCES
[1] Bachman, Paul, Jonathan Haughton, Laurence J. Kotlikoff, Alfonso Sanchez-Penalver, and David G. Tuerck,
“Taxing Sales under the FairTax: What Rate Works?” published in Tax Notes, November 13, 2006. Revised
estimates, Sept. 2011. Click here to read the full paper.
[2] Tuerck, David G., Jonathan Haughton, Paul Bachman, and Alfonso Sanchez-Penalver, “A Comparison of the
FairTax Base and Rate with Other National Tax Reform Proposals,” The Beacon Hill Institute at Suffolk University,
February 2007. Revised estimates September 2011. Click here to read the full paper.
[3] Tuerck, David G., Jonathan Haughton, Keshab Bhattarai, Phuong Viet Ngo, and Alfonso Sanchez-Penalver,
“The Economic Effects of the FairTax: Results from the Beacon Hill Institute CGE Model,” The Beacon Hill
Institute at Suffolk University, February 2007. Click here to read the full paper.
[4] Arduin, Laffer & Moore Econometrics, “A Macroeconomic Analysis of the FairTax Proposal,” July 2006. Click
here to read the full paper.
[5] Kotlikoff, Laurence J. and David Rapson, “Comparing Average and Marginal Tax Rates under the FairTax and
the Current System of Federal Taxation,” NBER Working Paper No. 12533, revised October 2006. Click here to
read the full paper.
[6] Jokisch, Sabine and Laurence J. Kotlikoff, “Simulating the Dynamic Macroeconomic and Microeconomic
Effects of the FairTax,” National Tax Journal, June 2007. Click here to read the full paper.
[7] Tuerck, David G., Jonathan Haughton, Paul Bachman, Alfonso Sanchez-Penalver, and Phuong Viet Ngo, “A
Distributional Analysis of Adopting the FairTax: A Comparison of the Current Tax System and the FairTax Plan,”
The Beacon Hill Institute at Suffolk University, February 2007. Click here to read the full paper.
[8] Tuerck, David G., Jonathan Haughton, Alfonso Sanchez-Penalver, Sara Dinwoodie, and Paul Bachman, “The
FairTax a