Senior Honors Theses

Publication Date

Fall 12-6-2016

School

School of Business

Major

Business: Economics

Keywords

flat tax, tax reform

Disciplines

Business Administration, Management, and Operations

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.

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