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

Glen W. Atkinson

American Journal of Economics and Sociology, 1985, vol. 44, issue 3, 379-383

Abstract: 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.

Date: 1985
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