http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Flat Tax Proposals and Fundamental Tax Reform
Provides an overview of recent tax reform proposals to replace the current income tax system with a consumption-based tax system. Describes various types of broad-based consumption taxes, including value-added tax, retail sales tax, consumed-income tax, and flat tax; and examines other types of fundamental tax reform options.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.