Low Tax, Simple Tax, Flat Tax

by Robert E. Hall, Alvin Rabushka

Discusses the need for the reform of the federal tax system and recommends that all income be taxed at a uniform rate

137 pages, Hardcover

First published March 1, 1983

About the author

Librarian Note:
There is more than one author in the Goodreads database with this name.

Robert Ernest "Bob" Hall is an American economist and a Robert and Carole McNeil Senior Fellow at Stanford University's Hoover Institution.
https://en.wikipedia.org/wiki/Robert_...

Reviews

[Daniel Chepkauskas · Rating 5 out of 5]

Enjoyable read. The tax plan advocated by Hall and Rabushka is a total reform of the tax code. Although I agree wholeheartedly with a flat tax, I do not agree with a progressive tax. Even though the top earners will pay no more than 19%, which is far superior to what we have now, there’s no justifiable reason for taxing higher earners at higher rates; it’s simply unjust. The rationale typically provided is that the wealthier should contribute more. Why? There’s no good reason other than the government is greedy and needs an easy group to tax at higher rates.

The positives of the proposed tax plan are the following: Simplicity (postcard size form), taxing income once and as close as possible to its source, and eliminating all deductions, minus business expenses and personal allowance. Although not perfect, this tax plan would be 1000% better than the current tax code and would simultaneously increase government tax revenue while also incentivizing innovation and labor.

[Nedland P. · Rating 3 out of 5]

The beginnings of the flat tax revolution. Heavy going, but the ideas are the basis for almost all other flat tax proposals.