Rand Paul's Tax Plan Comes From Heritage Foundation

Who has helped Sen. Rand Paul (R-KY), a presidential candidate and "one-man think tank," create his tax plan?  It appears that much of the plan has come from think tank land.  Here is what Sen. Paul writes in the Wall Street Journal:

My tax plan would blow up the tax code and start over. In consultation with some of the top tax experts in the country, including the Heritage Foundation’s Stephen Moore, former presidential candidate Steve Forbes and Reagan economist Arthur Laffer, I devised a 21st-century tax code that would establish a 14.5% flat-rate tax applied equally to all personal income, including wages, salaries, dividends, capital gains, rents and interest. All deductions except for a mortgage and charities would be eliminated. The first $50,000 of income for a family of four would not be taxed. For low-income working families, the plan would retain the earned-income tax credit.

It has been reported that Stephen Moore, a Distinguished Visiting Fellow at Heritage, is in Sen. Paul's "outer circle," along with David Boaz of the Cato Institute.  (Boaz has defended Paul on numerous ocassions.)  Those scholars happen to be from the two think tanks that Sen. Paul was accused on plagiarizing from.

Think Tank Watch is wondering if Sen. Paul's chainsawing of the tax code was also a think tank idea...

And of course, other think tanks are in deep disagreement with Sen. Paul's tax plan.