Flat Tax Proposals and Fundamental Tax Reform : An Overview.

Format:

• Book
• Government document

Language:

English

Subjects (All):

• Income tax.
• Sales tax.
• Value-added tax.

Physical Description:

• 1 online resource (16 pages) : digital, PDF file
• monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2003.

System Details:

• System requirements: PDF reader software.
• text file
• PDF

Summary:

Provides an overview of recent tax reform proposals to replace the current income tax system with a consumption-based tax system. Describes various types of broad-based consumption taxes, including value-added tax, retail sales tax, consumed-income tax, and flat tax; and examines other types of fundamental tax reform options.

Notes:

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

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Flat Tax Proposals and Fundamental Tax Reform

Access Restriction:

Restricted for use by site license.