Rabushka on the Flat Tax

Alvin Rabushka lays out the case for the flat tax, a reform of the current system that would replace the 66,000 page U.S. tax code with a single rate and no deductions other than personal exemptions. Rabushka discusses the economic changes that would come with such a reform and the adoption of the flat tax around the world since he and Robert Hall proposed the idea in 1981.

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