A Reader's Reaction to:
Grading the President's Tax Reform Panel's Plan by Laurence J. Kotlikoff.

Summary

Robin Pope argues that Kotlikoff is right to favor shifting payroll taxes to sales taxes only Kotlikoff fails to mention all the benefits that would be obtained by the shift. One of these benefits would be aiding employment by shifting the burden of risk bearing from firms to governments that can shoulder the risk burden at a lower cost than most firms can because of their risk pooling abilities.

Recommended Citation

Pope, Robin E. (2006) "Letter: Replacing Payroll with Sales Taxes Shifts Risks from Firms to Governments," The Economists' Voice: Vol. 3 : Iss. 9, Article 3.
DOI: 10.2202/1553-3832.1206
Available at: http://www.bepress.com/ev/vol3/iss9/art3