The current income tax system is criticized for costly complexity and damage to economic efficiency...
Federal Reserve Board chair Alan Greenspan’s recent call for tax simplification and his acknowledgem...
Modern technology is dramatically changing the way consumption taxes are collected, but it is also c...
A combination of electronic commerce and the Flat Tax could eliminate the IRS as we know it
This report proposes replacing the income tax with an electronic, progressive consumption tax that c...
The income tax is technologically very similar to the way it was in its early years, and technologic...
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” ...
The income tax system has become quite a mess. Unfortunately, the brunt of that mess falls primaril...
The drumbeat in America is rolling that radical surgery must be done on the U.S. tax system. We are ...
By shifting U.S. taxation from income to consumption, more revenue would be generated for the U.S. T...
For the past thirty-five years, the debate on fundamental tax reform in the United States has center...
This paper proposes a 21st century global fiscal architecture to replace the present system of pers...
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perv...
This Article explores consumption tax proposals as a possible alternative to the current income tax ...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
The current income tax system is criticized for costly complexity and damage to economic efficiency...
Federal Reserve Board chair Alan Greenspan’s recent call for tax simplification and his acknowledgem...
Modern technology is dramatically changing the way consumption taxes are collected, but it is also c...
A combination of electronic commerce and the Flat Tax could eliminate the IRS as we know it
This report proposes replacing the income tax with an electronic, progressive consumption tax that c...
The income tax is technologically very similar to the way it was in its early years, and technologic...
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” ...
The income tax system has become quite a mess. Unfortunately, the brunt of that mess falls primaril...
The drumbeat in America is rolling that radical surgery must be done on the U.S. tax system. We are ...
By shifting U.S. taxation from income to consumption, more revenue would be generated for the U.S. T...
For the past thirty-five years, the debate on fundamental tax reform in the United States has center...
This paper proposes a 21st century global fiscal architecture to replace the present system of pers...
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perv...
This Article explores consumption tax proposals as a possible alternative to the current income tax ...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
The current income tax system is criticized for costly complexity and damage to economic efficiency...
Federal Reserve Board chair Alan Greenspan’s recent call for tax simplification and his acknowledgem...
Modern technology is dramatically changing the way consumption taxes are collected, but it is also c...