You can't even answer a simple yes or no without spinning the answer. Let me rephrase the question: do you have any reference where Dr. Jorgensen provides any founding or reference that AFT's rate is too low?No, just that one. Do you have any reference where Dr. Jorgenson provides any founding or reference that AFT's rate is just right? I really would love to see it.
No, I don't, actually.
So, basically, we've got unfounded assertions either way. I guess we should just do the math ourselves. In the article I referred to a while ago, we have:
The math is 17.6% / .84 = 20.95%, call it 21%. That leaves the difference of 2% (a roughly 10% overage) to cover evasion, et. al.