http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
An Overview of the Hall-Rabushka Proposal
Analyzes Hall-Rabushka (H-R) flat tax proposal, which is a modified value-added tax. Introduces various types of taxation, including income taxation and several types of consumption taxes. Reviews selected policy issues related to H-R flat tax proposal, including economic effects of the flat tax on the entire economy and on specific industries or sectors of the total economy. Assesses whether the H-R flat tax proposal would simplify the tax code, and compares recent U.S. consumption tax proposals with current tax systems in other developed countries.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.