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
1
Issue
1
First Page
63
Last Page
77
Copyright
©1999 by Major Themes in Economics
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Language
en
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