Publication Date
Fall 12-6-2016
School
School of Business
Major
Business: Economics
Keywords
flat tax, tax reform
Disciplines
Business Administration, Management, and Operations
Recommended Citation
Schmideler, Reid, "Flat Tax Reform: Implications for the United States" (2016). Senior Honors Theses. 628.
https://digitalcommons.liberty.edu/honors/628
Abstract
Flat tax reform is a policy ideal that has garnered significant attention and criticism since Hall and Rabushka (1985) published their first treatise on the matter. Over the course of the following decades, an abundance of flat tax proposals have emerged that pay homage to their seminal work. Topics examined will include the politics of tax reform, modern principles of taxation, tax reform lessons from other countries, an overview of American tax policy, including critiques of the current system, introduction of the flat tax, and contemporary flat tax proposals.
