The Flat Tax. Questo articolo non è disponibile.The Flat Tax

First proposed twenty-five years ago, the flat tax concept has since been adopted by six statesColorado, Illinois, Indiana, Massachusetts, Michigan, and Pennsylvaniaand several countries around the world. In this new and updated edition of The Flat Tax, Robert Hall and Alvin Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent. Hall and Rabushka go beyond mere academic abstraction, designing new tax forms, rewriting tax regulations, and working out all the practical details. They show how all wage earners would pay less tax than under the current system, flat tax plan tax returns could be filed on a postcard, and April 15 would no longer be a national nightmare!

Robert Hall is the Robert and Carole McNeil Senior Fellow at Hoover and Professor of Economics at Stanford. An applied economist, his current research focuses on levels of employment and output in market economies and on the economics of high technology. He is a member of the National Academy of Sciences, a fellow of the American Academy of Arts and Sciences, and a fellow of the Econometric Society.

Alvin Rabushka is the David and Joan Traitel Senior Fellow at the Hoover Institution. He is an expert on taxation. His books and articles on the flat tax, with Hoover fellow Robert Hall, have provided the foundation for numerous tax reform bills. His book Taxation in Colonial America was just released by Princeton University Press. His other research areas are economic development in Pacific Rim countries, Israel, and the transition economies of Central and Eastern Europe, notably Russia.