This new and updated edition of The Flat Tax—called ""the bible of the flat tax movement"" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
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"Published in 1985 and being revised, it remains the flat-tax bible." "Forbes" magazine"
"Hall and Rabushka clearly explain issues like the double tax on saving, the negative effects on high marginal tax rates, and the distributional consequences of the current labyrinth of deductions and exemptions. The Hall-Rabushka proposal is a good one and this book explains it in clear simple terms. Anyone interested in the issue of tax reform will surely find The Flat Tax to be worthwhile reading." "Wall Street Review of Books""
"Hall and Rabushka present a remarkably lucid and persuasive analysis of what is wrong with our present tax system and offer a radical, yet thoroughly practicable alternative. Substitution of their simple flat-rate tax for our present incredibly complicated tax system would be a major step forward toward revitalizing the U. S. economy." Milton Friedman, Noble laureate in economics"
Robert E. Hall holds a joint position endowed by Robert and Carole McNeil as a senior fellow at the Hoover Institution and a professor in the economics department, Stanford University. He is a member of the National Academy of Sciences and a fellow of the American Academy of Arts and Sciences and of the Econometric Society. Alvin Rabushka, the David and Joan Traitel Senior Fellow at the Hoover Institution, works in the public policy areas of taxation in the United States and abroad, economic development in the Pacific Rim countries, and the transition economies of Central and Eastern Europe, notably Russia.
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