Fairness and efficiency in the flat tax

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The flat tax is a paradox. In one sense, it is stunningly simple—the individual’s tax return on a postcard, that of General Motors on eight or nine lines. But in another sense—its effect on incentives, investment, and the economy—it is ver y subtle, not to say complex. While the tax is very easy to visualize, it is not altogether simple to understand.


The purpose of this book is to explore the subtleties and ramifications, and enhance the understanding, of this proposal for sweeping tax reform. With the exception of Congressman Richard Armey, who himself is a former professor of economics, all of the authors of the chapters are well-known academic experts in taxation, including Robert Hall and Alvin Rabushka, who first proposed the flat tax more than ten years ago. These authors bring to bear an understanding of the implications of the flat tax that is not available elsewhere.