Fairness and Efficiency in the Flat Tax [Hardcover]

Robert Ernest Hall (Author), Alvin Rabushka (Author)

Book Description

Publication Date: July 1996

A tax form the size of a postcard? That would be one result of Robert E. Hall and Alvin Rabushka's flat tax proposal. This idea, first suggested by the authors in 1982, is now the subject of wide-spread discussion in both popular and academic circles. In this up-to-date volume, the authors argue that a flat tax of 19 percent would raise the same revenue as the present income tax, while fundamentally redesigning our system of taxation to encourage savings and investment. Dick Armey urges passage of legislation to institute a flat tax, which, he believes, would simplify taxpayers' lives and encourage economic growth. Robert Eisner disagrees with the Hall-Rabushka flat tax, challenging claims for increased fairness and efficiency. He offers, instead, an alternative flat tax proposal of his own. According to Herbert Stein, the present federal income tax is full of "anomalies, distortions, and complexity, " allowing for "plenty of room for tax reform, " but for necessarily of the flat tax variety. These experts present a lively discussion of the pros and cons of the proposals for a flat tax, think through the likely effects of such a radical change, and make clear what can seem a confusing array of facts and figures.

Product Details

• Hardcover: 130 pages
• Publisher: American Enterprise Institute Press (July 1996)
• Language: English
• ISBN-10: 0844739863
• ISBN-13: 978-0844739861
• Product Dimensions: 8.8 x 5.7 x 0.6 inches
• Shipping Weight: 12.5 ounces
• Average Customer Review: 4.0 out of 5 stars  See all reviews (1 customer review)
• Amazon Best Sellers Rank: #6,186,426 in Books (See Top 100 in Books)

Customer Reviews

Most Helpful Customer Reviews

4.0 out of 5 stars The time for a Flat Tax has come., January 13, 2011

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This review is from: Fairness and Efficiency in the Flat Tax (Paperback)

Although this little book, which is a quick read and gets right to the point, was written in the mid 1990's, it is actually very relevent for today (early 2011). America's Income Tax system has become way too complex and consums way too much of America's bandwidth each year. About 1.5 Billion Man-Hours in fact.

I much appreciated that the book actually presents several essays with different takes on the pro's and con's of a flat tax. This was very helpful by being able to hear multiple side of the discussion rather than just one author's perspective.

For any citizen who is tired of all the effort and time that goes into doing his or her taxes each year, the simple post-card approach of the Flat Tax will be greatly appreciated. What is also amazing is that this simpler approach can still be revenue neutral at the same time, but offer lower tax rates as well.

Get this book, read it and then pass it along to a friend. The more people that come to understand this very viable alternative to what we have now, the more it may actually become possible that we can bring about change to the tax code.