This article seeks to survey the debate in the United States about whether the tax base should be income or consumption, and then focus on some recent arguments that have been made in favour of a consumption tax. In the author's opinion, none of these arguments are convincing, and he would favour adopting a consumption tax in addition to, and not in lieu of, the existing income tax.
Avi-Yonah, Reuven S. "Risks, Rents and Regressivity Revisited." Austl. Tax F. 24, no. 1 (2009): 41-57.