Journal of Libertarian Studies
Author:
Roy Cordato
Sheldon L. Richman
Online Publish Date:
In recent years, as libertarian policy analysts have put their minds to the question of tax reform, some have succumbed to the lure of a broad-based, proportional, or flat, income tax. Under these proposals, the current progressive multirate structure would be replaced by a single rate that would apply to all taxpayers. Moreover, all forms of