Add to ORKGAs a result of the many problems perceived with the United States income tax system, four major tax reform proposals are being debated in Congress: the Value-Added Tax, the Flat Tax, the Unlimited Savings Allowance Tax, and the National Retail Sales Tax. Of these, the National Retail Sales Tax is the most different from the existing system. This article summarizes the first three proposals to provide background, and then analyzes the National Retail Sales Tax in detail. To illustrate the impact of the National Retail Sales Tax on individual taxpayers, three model scenarios were developed corresponding to major classes of the people who pay the U. S. personal income tax. Each situation compares the tax liability under the existing U.S. incom...
We are indebted to David Burton and Karen Walby for very valuable comments and to Douglas Giuffre fo...
Several proposals for major reform of the Federal income tax system, including replacement of the cu...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
Article published in the Michigan State University School of Law Student Scholarship Collection
The current income tax system is criticized for costly complexity and damage to economic efficiency...
I am grateful for support from the Cato Institute for this project. I am also grateful to John Sabel...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
Tax reform debates in the United States have focused on the question of whether the existing corpora...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
The federal income tax did not become a mass tax until World War II. Although some form of mass fede...
The current in orne tax system fails to achieve several of these goals. This paper will examine thre...
The Decline (and Fall?) of the Income Tax, Michael Graetz. New York: W.W. Norton, 1997. Pp. 323. $27...
This thesis makes a comparison between a consumption tax and the current Federal Income Tax in order...
Proposals to replace all or part of the income tax, proposals for national health care, and a propos...
Dissatisfaction with the current federal tax system is fostering serious interest in a national reta...
We are indebted to David Burton and Karen Walby for very valuable comments and to Douglas Giuffre fo...
Several proposals for major reform of the Federal income tax system, including replacement of the cu...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
Article published in the Michigan State University School of Law Student Scholarship Collection
The current income tax system is criticized for costly complexity and damage to economic efficiency...
I am grateful for support from the Cato Institute for this project. I am also grateful to John Sabel...
This brief analyzes the impacts of a national retail sales tax on Georgians. FRC Brief 11
Tax reform debates in the United States have focused on the question of whether the existing corpora...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
The federal income tax did not become a mass tax until World War II. Although some form of mass fede...
The current in orne tax system fails to achieve several of these goals. This paper will examine thre...
The Decline (and Fall?) of the Income Tax, Michael Graetz. New York: W.W. Norton, 1997. Pp. 323. $27...
This thesis makes a comparison between a consumption tax and the current Federal Income Tax in order...
Proposals to replace all or part of the income tax, proposals for national health care, and a propos...
Dissatisfaction with the current federal tax system is fostering serious interest in a national reta...
We are indebted to David Burton and Karen Walby for very valuable comments and to Douglas Giuffre fo...
Several proposals for major reform of the Federal income tax system, including replacement of the cu...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...