Abstract:
This paper is a case study that traces the spread of the flat tax, and analyzes the conditions that are necessary for its adoption. Of most concern are the early adopters, and since by definition there are only a few, empirical cases must be compared to hypothetical cases. By providing the factual history of the flat tax, with biographical accounts of key players, a conjectural history can thus be formed to establish which of the many variables were especially important. I will argue that faith – an underlying belief somewhat disjointed from certain knowledge – was essential.