Paul L. Caron

Sunday, May 30, 2010

Framing the FairTax

Peter R. Matejcak (J.D. 2011, Loyola-Chicago) has published Framing the FairTax for the American Consumer: Tax-inclusive? Tax-exclusive? Why Not Both?, 22 Loy. Consumer L. Rev. 391 (2010). Here is part of the Introduction:

This note examines the confusion and conflicting tax rate presentation the American consumer faces while researching the FairTax rate. Before analyzing the issue of rate presentation, Part II offers a brief overview of the FairTax movement, including its history and current progress and positioning, while Part III details the proposed mechanics of the FairTax itself. Because this note is concerned with the plight of the American consumer attempting to sift through the multitude of material both supporting and criticizing the FairTax, Part IV presents a basic summary of the pros and cons of the FairTax from both sides’ perspectives. This, of course, includes the debate over the presentation of the FairTax rate as either tax-inclusive or taxexclusive, which Part V addresses in greater detail. Recognizing the merits of both presentations, Part VI posits that, perhaps, the most transparent and sincere framing of the FairTax rate is explicit presentation of the rate on both tax-inclusive and taxexclusive bases, minus any additional attempts at posturing and vilification.

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