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.
4
Ronald C. Fisher, Robert E. Hall, Alvin Rabushka · Southern Economic Journal · 1983 · 124 citations
FLAT TAXES AND EFFECTIVE TAX PLANNING
Michael Calegari · National Tax Journal · 1998 · 17 citations
Optimal Taxation, Fiscal Issue, Law +20
THE NATIONAL TAX JOURNAL IN 1948-50 AND 1994-96
Richard Goode · National Tax Journal · 1997 · 10 citations
Optimal Taxation, Corporate Tax, Law +23