premise: 26For more information about the differences between income and consumption taxes and the current tax treatment of saving and investment, see Tax  Potential Impact of Alternative Taxes on Taxpayers and Administrators (GAO/GGD-98-37, January 14, 1998), pp. 55-77.
hypothesis: The "Tax Potential Impact of Alternative Taxes on Taxpayers and Administrators" book explains more about the differences between income and consumption taxes.