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Comments by Ed Sarlls, III (esarlls3@yahoo.com)
Congressional District Leader (TX-22) for Americans for Fair Taxation
(www.fairtax.org, 1-800-FAIR-TAX)

Here are some of the more interesting tax reform articles I have reviewed. Enjoy.

• Tax Reform and the Consumption Tax by Congressman Bill Archer (TX-7), (March 1998), 4 pages.

• Issues 98: Chapter 2 - A New Tax System: Simple, Fair, and Flat by Daniel J. Mitchell, The Heritage Foundation, (1998), 52 pages.
  This is part of the Heritage Foundations biennial Candidate's Briefing Book. The document outlines the case for tax reform and focuses on the Flat Tax. It addresses the Sales Tax briefly. Many of the arguments for the Flat Tax also apply to the Sales Tax.

• The National Sales Tax: Who Bears the Burden by Gilbert E. Metcalf, Cato Institute, (Cato Policy Analysis 289, Dec 1997), 19 pages.
  This is a thorough analysis of the Sales Tax with respect to annual and lifetime income, and the effects of a family rebate. It's a bit technical but still a good reference.

• Flat Tax or Sales Tax? A Win-Win Choice for America by Daniel J. Mitchell, The Heritage Foundation, (BG 1134, Aug 1997), 16  pages.
  This is a good review and comparison between the Flat Tax and the Sales Tax proposals.

• Emancipating America from the Income Tax: How a National Sales Tax Would Work by David R. Burton and Dan R. Mastromarco, The Cato Institute, (Cato Policy Analysis No. 272, Apr 1997), 28 pages.
  A review of implementing a national sales tax.

• A Guide to the Flat Tax: What Everyone in Business Should Know by Daniel J. Mitchell, The Heritage Foundation, (BG 1103, Feb 1997),  8 pages.
  This is a good review of the Flat Tax.

• Fundamental Tax Reform: A Comparison of the Major Proposals by Dr. Margo Thorning, American Center for Capital Formation, (Special Report, Feb 1996), 9 pages.
  This is a good tabular comparison of various proposals including Flat Tax, USA Tax, Retail Sales Tax, Value Added Tax and others.

• On Replacing the Federal Income Tax by Stephen Moore, The Cato Institute, (Congressional Testimony, Jun 1995), 4 pages.
  This is a brief review of why the federal income tax should be replaced and some characteristics of the flat tax and sales tax options.

• The Economic and Civil Liberties Case for a National Sales Tax by Stephen Moore, The Cato Institute, (Speech, May 1995), 9 pages.
  This early document discusses the intrusiveness of the current tax system and the advantages of the National Sales Tax.

• The Economic Impact of Replacing Federal Income Taxes with a Sales Tax by Laurence J. Kotlikoff, The Cato Institute, (Policy Analysis 193, Apr 1993), 15 pages.
  Discusses computer models of savings, investment and interest rates as a result of changing to a National Sales Tax.

• Consequences of Replacing Federal Taxes With a Sales Tax by Bruce Bartlett, Joint Economic Committee, (not numbered or dated), 8 pages.
  This is a negative review of the Sales Tax. Based on my review of this document, many of the points mentioned here are not valid and appear to be based on a lack of understanding of the Sales Tax proposals. It may be written with intentional bias against a sales tax. It is still good reading to see what some people will bring up as potential problems with a sales tax..

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Visitor Number since 15-Apr-1999.          Updated 16-Jul-1999.
© 1999 Ed Sarlls, III (esarlls3@yahoo.com) Comments invited.
Opinions expressed here are my own and do not represent my employer, geocities or Americans for Fair Taxation.