Title

The flat-rate income tax.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

1984

Date Issued

January 1984

Date Available

December 2013

ISSN

0732-8435

Abstract

“This article will not present another review of the many flat-tax proposals, with a criticism of their shortcomings…Rather, it is the purpose here to look at the flat-tax as the economist would, divorced from the political pressure groups clamoring for the maintenance of their own special tax treatment. It is important that the flat-tax be viewed in its ideal state, so that its economic efficiency can be seen clearly. With an understanding of the ideal, we can then make judgments about the acceptabilities of the flat-tax proposals that come forth.” (p.44)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in The CPA Journal, 44(8), 42-47. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

New York State Society of Certified Public Accountants

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.