Shifting from an income tax to a consumption tax could offer major simplification advantages. But could a consumption tax achieve the same progressivity as an income tax? Many people think not, but recent economic and legal research suggests that it can. Daniel Shaviro, a professor at the New York University Law School and a visiting scholar at AEI, will argue that the X tax, a version of the Hall-Rabushka flat tax with a greater rate of graduation, does match the progressivity of an income tax. Former IRS commissioner Fred T. Goldberg and Diane Lim Rogers of the Joint Economic Committee will comment. AEI’s Eric M. Engen will serve as moderator.