The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?

Charles E. McLure

National Tax Journal, 1988, vol. 41, issue 3, 303-15

Abstract: Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. Describes an alternative consumption-based direct tax.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:3:p:303-15

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