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However, since the 23% number is an estimate, only, the 29.9% number is no more accurate than the 23.0% number.

Interesting.

Do you have a better number that represents the "revenue neutral" policy the president has laid out as the criteria for enactment of a major tax reform bill?

Personally I believe, if we are to actually discuss rates, rather than just state "the revenue neutral rate", what ever that may be, we should be discussing a rate in the range as would eventually be implemented in a final bill that could make it through the political process.

What common measure should be used to specify this tax rates so it can be compared between the different proposals out there, whether they be NRST, Flat Tax, VAT, or some lesser modification of the graduated income tax.

What is your estimate of that realizable revenue neutral rate for this discussion, framing the debate around the actual criteria the president has laid down.

For everyone's reference the criteria are:

President's Advisory Panel on Federal Tax Reform -
Executive Order
http://www.taxreformpanel.gov/executive-order.shtml

Sec. 3. Purpose. The purpose of the Advisory Panel shall be to submit to the Secretary of the Treasury in accordance with this order a report with revenue neutral policy options for reforming the Federal Internal Revenue Code. These options should:

(a) simplify Federal tax laws to reduce the costs and administrative burdens of compliance with such laws;

(b) share the burdens and benefits of the Federal tax structure in an appropriately progressive manner while recognizing the importance of homeownership and charity in American society; and

(c) promote long-run economic growth and job creation, and better encourage work effort, saving, and investment, so as to strengthen the competitiveness of the United States in the global marketplace.

At least one option submitted by the Advisory Panel should use the Federal income tax as the base for its recommended reforms.

For the above is what any tax reform bill that is to meet muster by this president and the majority of Congress will require:

By the way, as framed by the president, Tax Cut is not Tax Reform.

Tax Cut is a separate issue to be addressed by separate legislation.