You haven't shown anything wrong about the studies giving a 23% rev neutral rate. Simply stating it isn't sufficient.What about the one the AFT paid for that says it would have to be 27%? This one just came out last December.
I thought they buried that one.
After all, if it's revenue neutral it represents the same aggregate tax over a broader base. Since I legally participate in the income/payroll tax system, my effective rate will reduce.
Indeed, every legal participant in today's income payroll tax system will experience such a reduction - due to a broadening of the base AND elimination of tax costs associated with the income tax.
And whether you do or not (or whether it even exists) what point is it you'd like to make???