I guess that this economist (along with most others) hasn't read the Squirrels interpretations that taxes are not embedded in prices - he clearly says they are.The consumer price is the producer price plus any sales/excise taxes, not income/payroll taxes.
The point, Nightie, is that business taxes ARE embedded into prices paid by the consumer. The author is not talking merely about sales/excise taxes and here we have an example of YOU putting your own words into someone else's mouth - something you always accuse FairTax supporters of.
He's talking about taxes (period) and that surely includes payroll and income taxes as well. That money must come from some place, and it comes from the buyer. But I thought you knew that.