The FairTax studies, OTOH, are generally very careful to cite assumptions and sources and so are better done by far since they are meant for public debate (the Panel report is not - it's an inside the Beltway con job directed at politicos). You'll find many of he pols who wish to oppose the FairTax will cite this report (regardless of its serious flaws) to their constituents as justification for not supporting the FairTax. That's a false justification if ever there were one.
LOL, really. That is why it took the AFFT some 10 years to find out that their Jorgenson studies assumed that workers take home pay will stay constant. AFFT lied about that for a long long long time. The fairtax organization with their paid for whores, I mean 'economists', are very shady with their studies.