The flat-rate income tax.
Document Type
Article
Publication Date
1984
Date Issued
January 1984
Date Available
December 2013
ISSN
0732-8435
Abstract
“This article will not present another review of the many flat-tax proposals, with a criticism of their shortcomings…Rather, it is the purpose here to look at the flat-tax as the economist would, divorced from the political pressure groups clamoring for the maintenance of their own special tax treatment. It is important that the flat-tax be viewed in its ideal state, so that its economic efficiency can be seen clearly. With an understanding of the ideal, we can then make judgments about the acceptabilities of the flat-tax proposals that come forth.” (p.44)
Language
en_US
Publisher
New York State Society of Certified Public Accountants
Recommended Citation
Fellows, J.A. (1984). The flat-rate income tax. The CPA Journal, 44(8), 42-47.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in The CPA Journal, 44(8), 42-47. Members of the USF System may access the full-text of the article through the authenticated link provided.