[kevkrom]

See my earlier reply on refuting the ridiculous Gale claims.

As for the 23% number, this is confirmed by multiple respected economists with independent studies. From the same paper I linked to you:

For example, Dale Jorgenson (Harvard) has found that the FairTax plan is revenue neutral at 22.9 percent. Jim Poterba (MIT) has found that the FairTax plan is revenue neutral at 23.1 percent. Laurence Kotlikoff (Boston University) found that the revenue neutral tax rate was 24 percent. Researchers at Stanford, the Heritage Foundation, Fiscal Associates and the Cato Institute have reached similar conclusions (22.3 percent to 24 percent).

Meanwhile, you've got one Brookings Institution writer who makes wildly inaccurate (and self-contradictory) claims.

[international american]

BTTT

[Your Nightmare]

As for the 23% number, this is confirmed by multiple respected economists with independent studies. From the same paper I linked to you:

For example, Dale Jorgenson (Harvard) has found that the FairTax plan is revenue neutral at 22.9 percent.

Dr. Jorgenson has since realized the 23% rate is a fairy tale.

Efficient Taxation Of Income by Dale W. Jorgensen and Kun-Young Yun, November 15, 2002

Since taxes distort resource allocation, a critical requirement for a fair comparison among alternative tax reform proposals is that all proposals must raise the same amount of revenue. It is well known that the ST and AFT [Americans for Fair Taxation] sales tax proposals fail to achieve revenue neutrality and tax rates must be increased substantially above the levels proposed by the authors of the plans.