id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2797	Nussim, Jacob	To Confuse and Protect: Taxes and Consumer Protection	2010	44	.pdf	application/pdf	20497	982	47	Assume the after tax price of such a basket is 500, while the pre-tax price is 400. See, e.g., William G. Gale, The Required Tax Rate in a �ational Retail Sales Tax, 52 NAT’L TAX J. 443, 455–56 (1999) (arguing that required tax-inclusive rate would be over 50% and the required tax-exclusive rate would be over 100%); William G. Gale, The �ational Retail Sales Tax: What Would the Rate Have To Be?, 107 TAX NOTES 889, 896, 898–99 (May 16, 2005) (estimating consumption tax rates much higher than 30%); Charles McLure, Testimony Before the President’s Advisory Panel on Tax Reform (2005), available at http://govinfo.library.unt.edu/taxreformpanel/meetings/meeting-05_11-12_2005.html (last visited May 14, 2010).	cache/taxlaw-2797.pdf	txt/taxlaw-2797.txt