[Man50D]

Throughout this study we use a rate of 15 percent, which would offset any losses from tax avoidance beyond the amount that occurs with the current income tax.

The authors of this article don't explain how they came to this conclusion.

[Taxman]

A belated welcome to FRee Republic, Man50D.

The article in question was written in 1997. The Schaefer/Tauzin legislation (H.R. 2001) did not replace Social Security and Medicare taxes, (however it did replace federal excise taxes -- which I think is a good thing) and had a different method to ensure that the necessities of life were tax-FRee.

That is why the rate is different.