Focus Of The Hearing:
The hearing will consider separately two different consumption tax models. One panel will examine the advantages and disadvantages of a VAT, whether as a supplement to or full replacement for existing taxes. Another panel will discuss the policy arguments for and against adopting the FairTax as a replacement for existing federal taxes. The hearing will explore the economic impact of consumption tax systems, as well as issues surrounding administration and compliance.
PANEL (FairTax):
Mr. Mike Huckabee
former Governor of Arkansas
Testimony (Truth in Testimony)
Dr. Laurence J. Kotlikoff
Professor of Economics, Boston University, Boston, MA; accompanied by Dr. David Tuerck,
Executive Director, The Beacon Hill Institute, Professor and Chairman, Department of
Economics, Suffolk University
Testimony (Truth in Testimony) (Truth in Testimony)
Mr. Bruce Bartlett
Columnist, Tax Notes, The Fiscal Times, Contributor, The New York Times
Testimony (Truth in Testimony)
PANEL (Value Added Tax):
Mr. Michael J. Graetz
Columbia Alumni Professor of Tax Law, Columbia University
Testimony (Truth in Testimony)
Dr. Rosanne Altshuler
Professor and Chair, Economics Department, Rutgers University
Testimony (Truth in Testimony)
Dr. Robert J. Carroll, Ernst & Young LLP
Testimony (Truth in Testimony)
Mr. Jim White
Director, Tax Issues, Government Accountability Office
Testimony
Dr. Daniel J. Mitchell
Senior Fellow, Cato Institute
Testimony (Truth in Testimony)
Dr. Simon Johnson
Ronald A. Kurtz Professor of Entrepreneurship, Sloan School of Management, Massachusetts Institute of Technology, former Economic Counselor and Director of the Research Department at the International Monetary Fund