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Flat Tax
As opposed to a graduated or a progressive tax, the "flat tax" is proportional, that is to say a same rate applies for all classes of income and all entities with a class. Flat tax means the end of discrimination according to income or corporate revenues. This scheme is currently discussed in United States to simplify the old tax code; it is already in use in other countries like Russia, Estonia, or Slovaquia. Debate is engaged between advocates, explaining that a man working (and then perhaps earning) ten times more than his neighbor does not have to suffer from a higher tax rate, and opponents thinking that poor and middle-class taxpayers should have proportionaly a lowest tax burden than those with greater incomes. You will find here a file based on website links including Fiscal Analysis (what is a flat tax and what does it means from an economic point of view) and Opinions (opposing pros and cons).
Introduction
Flat Tax Introduction by William G. Gale
Flat Tax - Principles and Issues (The Fraser Institute - Critical Issues Bulletin)
Fiscal Analysis
The Global Flat Tax Revolution - Lessons for Policy Makers - Daniel Mitchell, 2008
Fairness and Efficiency in the Flat Tax, by Robert E.Hall and Alvin Rabushka, 2000
Flat Tax Already a Reality (National Center For Policy Analysis)
Taxes and Growth: Flat Tax (National Center For Policy Analysis)
The Flat Tax : Issue Homepage (Citizens for a Sound Economy)
Flat tax: Economic panacea or pandora? - euractiv.com (01/21/05)
Flat Tax : How does it work? (US Gov Info)
Flat Tax and "fairness" by Alvin Rabushka
The fairness of flatness, by Philip Booth
Semantics of the Flat Rate Tax and Tax Reform by Joseph J. Minarik (pdf)
Opinions
Flat, Fair, and Forever, by Ed Feulner (January 27th, 2004)
Serious questions remain about flat tax - by William A. Rusher from Claremont Institute
Statistics
Opinion poll: "Is this Tax Flat Unfair?" (Time Magazine - January 29th, 1996)
Studies & Reports
A list of articles from National Center for Policy Analysis
The Economic Effects of a Flat Tax by Barry J. Seldon & Roy G. Boyd (National Center for Policy Analysis)
Books
Fairness and Efficiency in the Flat Tax, by Robert E. Hall, Alvin Rabushka, Dick Armey, Robert Eisner, and Herbert Stein, The AEI (American Enterpris Institute) Press, Washington DC, 1996
Videos
Flat Tax vs. National Sales Tax - Video from the Center for Freedom and Prosperity
Global Flat Tax Revolution - Video from the Center for Freedom and Prosperity
Comments
As mentioned earlier, the
As mentioned earlier, the open government movement made major strides today -- when together with the Christian Louboutin Participatory Politics Foundation, we launched OpenGovernment Minnesota. This brings the total number of states covered by the OpenGovernment initiative, to six. As we continue to expand this project to include more states, we take note of individual citizens who are being proactive about tracking the legislature in their states. By so doing, we recognize that active citizen participation in government is the key to prompting change and increasing accountability. And we support this recognition by building tools that empower the public to see how their government is functioning Louboutin. But our role can not simply be reduced to tracking bills. We need to be engaged in the rule making process and reinforcing Public Records Laws and Open Meetings Laws is one such way of doing that. All the while ensuring that the legislative system is not given "special treatment".
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