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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

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

Language

EN

File Format

application/pdf

Included in

Economics Commons

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