REVENUE, PROGRESSIVITY, AND THE FLAT TAX

Mun Ho and Kevin Stiroh ()

Contemporary Economic Policy, 1998, vol. 16, issue 1, 85-97

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.

Date: 1998
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https://doi.org/10.1111/j.1465-7287.1998.tb00503.x

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