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Revenue, Progressivity, And The Flat Tax

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  • MUN S. HO
  • KEVIN J. STIROH

Abstract

This paper uses detailed household data to analyze revenue potential and progressivity under two popular "flat tax" proposals. The results show that the Hall and Rabushka version of the flat tax would generate $626 billion in revenue in 1993 while the more generous plan of Armey and Shelby would produce only $538 billion. Integrating the individual tax with the business tax indicates that both proposals are progressive. However, there is a substantial shift of the tax burden from the highest income classes to the middle classes in comparison to the current system. Copyright 1998 Western Economic Association International.

Suggested Citation

  • Mun S. Ho & Kevin J. Stiroh, 1998. "Revenue, Progressivity, And The Flat Tax," Contemporary Economic Policy, Western Economic Association International, vol. 16(1), pages 85-97, January.
  • Handle: RePEc:bla:coecpo:v:16:y:1998:i:1:p:85-97
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1465-7287.1998.tb00503.x
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    References listed on IDEAS

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    1. Feld, Alan L., 1995. "Living With the Flat Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 603-617, December.
    2. Sabelhaus, John, 1993. "What Is the Distributional Burden of Taxing Consumption?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 331-344, September.
    3. Feld, Alan L., 1995. "Living With the Flat Tax," National Tax Journal, National Tax Association, vol. 48(4), pages 603-17, December.
    4. Sabelhaus, John, 1993. "What is the Distributional Burden of Taxing Consumption?," National Tax Journal, National Tax Association, vol. 46(3), pages 331-44, September.
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    Cited by:

    1. Sandra Hadler & Christine Moloi & Sally Wallace, 2007. "Flat Rate Taxes; A Policy Note," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Jorgenson, Dale W. & Yun, Kun-Young, 2013. "Taxation, Efficiency and Economic Growth," Handbook of Computable General Equilibrium Modeling, Elsevier.

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