IDEAS home Printed from https://ideas.repec.org/a/bla/ajecsc/v44y1985i3p379-383.html
   My bibliography  Save this article

Reforming or Transforming the Federal Tax System: (A Review Essay)

Author

Listed:
  • Glen W. Atkinson

Abstract

. Several proposals to reform the federal income tax system are under active consideration. Professor Richard W. Lindholm has proposed instead that we abolish the individual and corporate income taxes and the estate and gift taxes. To replace the lost revenue he proposes a flat 15 per cent value added tax and a flat 2 per cent net wealth tax. He posits five goals for successful tax reform and discusses his proposed system in terms of them. He finds his system would be simpler and less disruptive of markets than even a simplified income tax structure.

Suggested Citation

  • Glen W. Atkinson, 1985. "Reforming or Transforming the Federal Tax System: (A Review Essay)," American Journal of Economics and Sociology, Wiley Blackwell, vol. 44(3), pages 379-383, July.
    • Handle: RePEc:bla:ajecsc:v:44:y:1985:i:3:p:379-383
    DOI: 10.1111/j.1536-7150.1985.tb02360.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1536-7150.1985.tb02360.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1536-7150.1985.tb02360.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ajecsc:v:44:y:1985:i:3:p:379-383. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0002-9246 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.