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Flat Tax Proposals and Fundamental Tax Reform: An Overview (open access)

Flat Tax Proposals and Fundamental Tax Reform: An Overview

The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. Although referred to as "flat-rate taxes," many of the current proposals go much further than merely adopting a flat rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
Date: November 17, 2000
Creator: Bickley, James M.
System: The UNT Digital Library