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.
Major Themes in Economics
©1999 by Major Themes in Economics
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"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