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Tax Rate vs Tax Base: A Public Choice Perspective on the Consequences for the Growth of Government

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Tags Big GovernmentTaxes and Spending

07/30/2014Roy CordatoSheldon L. Richman

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 income would be taxed; in other words, an attempt would be made to create a "perfectly" broad taxbase.

Volume 8, Number 1 (1986)

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Cardato, Roy., and Sheldon L. Richman. "Tax Rate vs Tax Base: A Public Choice Perspective on the Consequences for the Growth of Government." Journal of Libertarian Studies 8, No. 1 (1986): 63–68.