The flat-rate income tax.
“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)
New York State Society of Certified Public Accountants
Fellows, J.A. (1984). The flat-rate income tax. The CPA Journal, 44(8), 42-47.
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