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Living With the Flat Tax

Feld, Alan L.

Abstract:

Discusses structural trouble spots under the Hall and Rabushka flat tax with regard to the business tax (definitions of business inputs, mixed business and personal assets, in-kind transfers, cash accounting, international transactions) and the individual income tax.

Citation

Feld, Alan L. (1995), Living With the Flat Tax, National Tax Journal, 48:4, pp. 603-17