Flat Tax : An Overview of the Hall-Rabushka Proposal.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Economic policy.

Income tax.

Sales tax.

Physical Description:

1 online resource (29 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2007.

System Details:

text file

Summary:

Analyzes Hall-Rabushka (H-R) flat tax proposal, which is a modified value-added tax. Introduces various types of taxation, including income taxation and several types of consumption taxes. Reviews selected policy issues related to H-R flat tax proposal, including economic effects of the flat tax on the entire economy and on specific industries or sectors of the total economy. Assesses whether the H-R flat tax proposal would simplify the tax code, and compares recent U.S. consumption tax proposals with current tax systems in other developed countries.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Flat Tax

Access Restriction:

Restricted for use by site license.