IREF - Institute for Research in Economic and Fiscal issues
Fiscal competition and economic freedom
The famous book on the flat tax written by Hall & Rabushka is finally available for the French readers. IREF edited the French version of the book in cooperation with Contribuables Associés.
The authors believe that a flat tax is the most fair, efficient, simple, and workable plan on the table: tax all income, once , at a uniform rate of 19 percent. Hall and Rabushka go beyond mere academic abstraction, designing new tax forms, rewriting tax regulations, and working out all the practical details. They show how all wage-earners would pay less tax than under the current system, flat tax returns could be filed on a postcard, and April 15 would no longer be a national nightmare!
First proposed twenty-five years ago, the flat tax concept has since been adopted by six states—Colorado, Illinois, Indiana, Massachusetts, Michigan, and Pennsylvania—and several countries around the world.