The Flat Tax

The Flat Tax PDF Author: Robert E. Hall
Publisher: Hoover Press
ISBN: 0817993134
Category : Political Science
Languages : en
Pages : 245

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Book Description
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.

The Flat Tax

The Flat Tax PDF Author: Robert E. Hall
Publisher: Hoover Press
ISBN: 0817993134
Category : Political Science
Languages : en
Pages : 245

Get Book Here

Book Description
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.

Flat Tax Revolution

Flat Tax Revolution PDF Author: Steve Forbes
Publisher: Regnery Publishing
ISBN: 0895260409
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
The president of Forbes, Inc. presents his argument for a flat tax, suggesting that the new tax would be fair and efficient, with the new tax form being no bigger than a postcard and without any of the loopholes that currently exist.

The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

The Flat Rate Tax

The Flat Rate Tax PDF Author: United States. Congress. Joint Economic Committee. Subcommittee on Monetary and Fiscal Policy
Publisher:
ISBN:
Category : Flat-rate income tax
Languages : en
Pages : 302

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Book Description


Flat-rate Tax

Flat-rate Tax PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Flat-rate income tax
Languages : en
Pages : 408

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Book Description


Low Tax, Simple Tax, Flat Tax

Low Tax, Simple Tax, Flat Tax PDF Author: Robert Ernest Hall
Publisher: McGraw-Hill Companies
ISBN:
Category : Business & Economics
Languages : en
Pages : 152

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Book Description


Fairness and Efficiency in the Flat Tax

Fairness and Efficiency in the Flat Tax PDF Author: Robert Ernest Hall
Publisher: A E I Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 144

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Book Description
These experts present a lively discussion of the pros and cons of the proposals for a flat tax, think through the likely effects of such a radical change, and make clear what can seem a confusing array of facts and figures.

A Federal Flat-rate Income Tax

A Federal Flat-rate Income Tax PDF Author: Astrid E. Merget
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 68

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Book Description


On Choosing a Flat-rate Income Tax Schedule

On Choosing a Flat-rate Income Tax Schedule PDF Author: Joel Slemrod
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 48

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Book Description
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired. Our approach is to first formulate explicit objectives that a flat-rate tax might reasonably be designed to meet, such as minimizing the extent of changes in households' tax burdens and minimizing the efficiency cost of the tax system. The next step uses an optimization algorithm to calculate the flat-rate schedule which comes closest to meeting the objectives, subject to the constraint that it raise the same revenue as the current incometax system. The calculations are carried out using a sample of 947 tax returns randomly drawn from the Treasury Tax File for 1977 which are updated to repro-duce the pattern of tax returns that would be filed in 1982. The analysis shows that the flat-rate system which minimizes the sum of the absolute deviations in tax liabilities features a marginal tax rate between 0.204 and 0.254, though a different definition of tax burden changes which puts more emphasis on reproducing the tax burdens of high-income households has an optimal marginal tax rate of 0.382. We also derive the optimal flat-rate schedules when another objective is to minimize the efficiency cost of the tax system.

The "Flat Tax(es)"

The Author: Kevin Kim
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 56

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Book Description
One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it.