Graetz (a Treasury official under the first President Bush and now a professor at Columbia Law School) in his book, 100 Million Unnecessary Returns.

FORBES: Should Income Taxes Be Only For The Rich?

The issues are many, but at least one expert familiar with tax theory and history, Columbia University Law School Professor Michael Graetz, plans a partial Roth conversion early next year.

WSJ: Smart Year-End Tax Moves for Investors

Columbia law professor Michael Graetz proposed to replace the income tax with a VAT (a kind of national sales tax common in the rest of the world) for most households.

FORBES: The Tax Complexity Lobby