"The Search for a Simple, Efficient, Less Intrusive Substitute for Our " by Aaron Sauerbrei

Article Title

The Search for a Simple, Efficient, Less Intrusive Substitute for Our Current Income Tax System

Authors

Aaron Sauerbrei, University of Northern Iowa

Document Type

Article

Abstract

The subject of tax reform seems to emerge as a highly debated topic of discussion every few years because our current income tax system is too complex, inefficient, and intrusive. There are two unique proposals that would change the face of our tax system, the flat tax and the national sales tax. This paper examines these proposals on the grounds of complexity, efficiency, and intrusiveness to determine which plan would be the best substitute for our current income tax system.

Publication Date

Spring 1999

Journal Title

Major Themes in Economics

Volume

Issue

First Page

Last Page

Copyright

Creative Commons License

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

Language

File Format

application/pdf

Recommended Citation

Sauerbrei, Aaron (1999) "The Search for a Simple, Efficient, Less Intrusive Substitute for Our Current Income Tax System," Major Themes in Economics, 1, 63-77.
Available at: https://scholarworks.uni.edu/mtie/vol1/iss1/6