Aaron, Henry J., and William G. Gale, “Fundamental Tax Reform: Miracle or Mirage?,” in “Setting National Priorities, Budget Choices for the Next Century,” Ed. by Robert D. Reischauer, The Brookings Institution, 1997

“The value-added tax is a well-established revenue instrument…but all (nations) have used the value-added tax to supplement the personal and corporation income taxes — not to replace them.  They have, therefore been able to use their income tax systems (as well as extensive spending on social services and cash transfers) to achieve distributional equity.  When the claims of tax reform advocates have been subjected to the scrutiny that serious consideration of a live legislative proposal inevitably evokes, Congress and the American public may well conclude that the personal and corporation income taxes, reviled and despised as they are, should be remodeled and reformed rather than replaced,” p. 260