Add to ORKGLawmakers from both parties are proposing sweeping changes in the income tax system, but they achieve this in significantly different ways. The question is, which approach would be best for taxpayers and the economy? In order to answer this question, it is necessary to identify what is wrong with the current system and then determine how each reform plan addresses each of these flaws. The four most popular reform proposals are the Flat Tax, the Value Added Tax, the National Retail Sales Tax, and the USA Tax. In the following discussion, I will test these proposals on the different criteria that are needed to evaluate any tax structure. Obviously, no tax structure can be perfect. Yet, after evaluation, I believe that the Flat Tax is the best...
This paper outlines the findings of a study of the current proposals to change the Federal Income Ta...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...
The subject of tax reform seems to emerge as a highly debated topic of discussion every few years be...
The current income tax system is criticized for costly complexity and damage to economic efficiency...
This report explains four alternatives to the income tax: the flat tax, the saving-friendly USA Tax,...
The Decline (and Fall?) of the Income Tax, Michael Graetz. New York: W.W. Norton, 1997. Pp. 323. $27...
The emerging debate on fundamental tax reform in the United States is focused too narrowly. The key ...
Recent reports of the demise of the federal income tax—like earlier reports of Mark Twain\u27s death...
This roundtable used the claim-objection-rejoinder format to address the strengths and weaknesses of...
Many experts equate the best tax system with the simplest, and the best tax reform with the one that...
A look at how some basic tax reform proposals stack up against four, sometimes competing, requiremen...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
This Article applies concepts of empowerment to two tax reform proposals: The Freedom and Fairness R...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
This paper outlines the findings of a study of the current proposals to change the Federal Income Ta...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...
The subject of tax reform seems to emerge as a highly debated topic of discussion every few years be...
The current income tax system is criticized for costly complexity and damage to economic efficiency...
This report explains four alternatives to the income tax: the flat tax, the saving-friendly USA Tax,...
The Decline (and Fall?) of the Income Tax, Michael Graetz. New York: W.W. Norton, 1997. Pp. 323. $27...
The emerging debate on fundamental tax reform in the United States is focused too narrowly. The key ...
Recent reports of the demise of the federal income tax—like earlier reports of Mark Twain\u27s death...
This roundtable used the claim-objection-rejoinder format to address the strengths and weaknesses of...
Many experts equate the best tax system with the simplest, and the best tax reform with the one that...
A look at how some basic tax reform proposals stack up against four, sometimes competing, requiremen...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
This Article applies concepts of empowerment to two tax reform proposals: The Freedom and Fairness R...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
This paper outlines the findings of a study of the current proposals to change the Federal Income Ta...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...