 At such an extreme, intergenerational transfers, per se, are no longer feasible because the young will refuse to accept them.Kotlikoff has written that the economic future is bleak for the United States without tax reform, health care reform, and Social Security reform in his book "The Coming Generational Storm" and other publications.Kotlikoff has been a supporter of the FairTax proposal as a replacement for the federal tax code, contributing to research of plan's effects and the required rate for revenue neutrality.