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Living With the Flat Tax

Author

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  • 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.

Suggested Citation

  • 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.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:4:p:603-17
    DOI: 10.1086/NTJ41789175
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    Citations

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    Cited by:

    1. William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
    2. Ruiz-Castillo, Javier, 2004. "En defensa de un impuesto progresivo sobre el consumo," DE - Documentos de Trabajo. Economía. DE de040603, Universidad Carlos III de Madrid. Departamento de Economía.
    3. 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.
    4. Caminada, Koen & Goudswaard, Kees, 1997. "Distributional effects of a flat tax: An empirical analysis for the Netherlands," MPRA Paper 20184, University Library of Munich, Germany.
    5. Goode, Richard, 1997. "The National Tax Journal in 1948-50 and 1994-96," National Tax Journal, National Tax Association, vol. 50(4), pages 707-18, December.
    6. McLure, Charles E, 1996. "The US debate on comsuption-based taxes: implication for the Americas," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34292, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    7. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
    8. Goode, Richard, 1997. "The National Tax Journal in 1948-50 and 1994-96," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 707-718, December.
    9. Calegari, Michael, 1998. "Flat Taxes and Effective Tax Planning," National Tax Journal, National Tax Association, vol. 51(n. 4), pages 689-713, December.
    10. Calegari, Michael, 1998. "Flat Taxes and Effective Tax Planning," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(4), pages 689-713, December.

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