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PUBLIC CHOICE PERSPECTIVES ON THE FLAT TAX FOLLIES
PUBLIC CHOICE PERSPECTIVES FLAT TAX FOLLIES income tax system
2008/12/8
Most experts agree that the existing income tax system is grossly
inefficient. It distorts the income-earning and expenditure decisions
of individual taxpayers, inducing them to choose less-preferre...
THE FLAT TAX, NEGATIVE TAX, AND VAT: GAINING PROGRESSIVITY AND REVENUE
FLAT TAX NEGATIVE TAX Current Tax Reform Proposals
2008/12/8
Overview of Current Tax Reform Proposals
The ubiquitous attack on the federal income tax system has accelerated
in recent years. Even economists no longer believe that modest
alterations in the pre...
Introduction
The present federal tax system is overly complex; is viewed as
being unfair; and most important, it is the source of a multitude of
costly economic inefficiencies. This situation promp...
Introduction
The tax-reform movement, in its current phase, came to life in
1982. Our role in the movement began with an article we wrote for
the Wall Street Journal on December 10, 1981, in which ...
Recent proposals to implement a flat rate federal income tax have
revived the debate concerning the appropriate rate structure. Despite
the renewed interest in this question, particularly among acad...