exemptions and deductions that discriminate against gays, singles, childless couples, and others based on spending and lifestyle choices. The principles of an income tax regarding individual liberty are also argued by critics. Frank Chodorov wrote "... you come up with the fact that it gives the government a prior lien on all the property produced by its subjects." The government "unashamedly proclaims the doctrine of collectivized wealth. ... That which it does not take is a concession." This situation is no different from the current system of income taxation, in which the government has a "prior lien" on all labor undertaken by its subjects. Distribution of tax burden The impact of the FairTax on the distribution of the tax burden is a point of dispute. The plan's supporters argue that it would decrease tax burdens, broaden the tax base, be progressive, increase purchasing power, and tax wealth, while opponents argue that a national sales tax would be inherently regressive and would decrease tax burdens paid by high-income individuals. Sales taxes are normally considered regressive though the FairTax provides a rebate that supporters argue would create a progressive effective rate on consumption. However, the Fairtax would also eliminate the EITC and CTC, dramatically reducing this benefit. Additionally the FairTax would be applied to goods that are currently not subject to sales tax. These include all food, all prescription drugs and other health care products and services (such as doctor’s visits and laboratory tests), purchases of new homes, and utility bills. These goods make up a substantial share of low income families expenses. An analysis by Kuang et al. found that "the current federal tax system is more progressive than the FairTax Plan under both annual and lifetime income approaches." Additionally, in their analysis the FairTax plan was not revenue neutral and would require "at least a 40% tax-exclusive rate" though at higher tax rates "the Fairtax plan becomes even more regressive". A panel appointed by the bush administration to study tax reform proposals found that at a tax rate of 34% the plan would raise taxes on all income groups except those earning under $15 thousand or over $200 thousand per year. Taking into account the impacts of Fairtax on state budgets and tax avoidance, an analysis by William Gale at Urban Brookings Tax Policy Center finds that even optimistic assumptions would require a 53% tax exclusive rate, far higher than