Living With the Flat Tax

Alan L. Feld

National Tax Journal, 1995, vol. 48, issue 4, 603-17

Abstract: Discusses structural trouble spots under the Hall and Rabushka flat tax with regard to the business tax (definitions of business inputs, mixed business and personal assets, in-kind transfers, cash accounting, international transactions) and the individual income tax.

Date: 1995
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:4:p:603-17

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