The Tax Restructuring Phenomenon: Analytical Principles and Political Equation

Ernest S. Christian

National Tax Journal, 1995, vol. 48, issue 3, 373-85

Abstract: Traces origins of the Flat Tax and USA Tax to the construct of a tax collected at the point of production (businesses) or at the point of receipt (individuals). Outlines similarities and differences of the two taxes as applied to businesses and individual. Discusses the need of a new tax system to replace the current federal income tax system and the obstacles to implementing one.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:3:p:373-85

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