Subsequent studies of this elasticity have, however, found it much lower, yielding an estimate of the efficiency cost of the individual income tax of about 1% of GDP. n6 These estimates, which reflect eliminating the income tax system and replacing it with a head tax (the only type of tax that produces no distortions), provide the upper limit on potential efficiency gains. [...]it is unlikely that efficiency gains from tax reform, which can only capture part of those effects, will be very large. By Raising Revenue from Corporations," Urban-Brookings Tax Policy Center, February 27, 2014, http://taxvox.taxpolicycenter.org/2014/02/27/how-does-dave-camp-pay-for-individual-tax-cuts-by-raising-revenue-from-corporations/;Chye-Ching Huang, "Camp Tax Reform Plan Likely Means Bigger Deficits After First Decade," Citizens for Budget Policies and Priorities, February 26, 2014, http://www.offthechartsblog.org/camp-tax-reform-plan-likely-means-bigger-...