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Living With the Flat Tax

Feld, Alan L.


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.


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