The Flat Tax

Abstract

First proposed twenty-five years ago, the flat tax concept has since been adopted by six states-Colorado, Illinois, Indiana, Massachusetts, Michigan, and Pennsylvania-and 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!

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