The Journal of Libertarian Studies

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

The Journal of Libertarian Studies

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)

Authors:

Roy Cordato

Roy Cordato is Senior Economist and Resident Scholar at the John Locke Foundation.

Sheldon L. Richman

Sheldon Richman is the editor of Ideas on Liberty, the monthly magazine of the Foundation for Economic Education. He is the author of Separating School and State: How to Liberate America’s Families; Your Money or Your Life: Why We Must Abolish the Income Tax; and \(forthcoming\) Tethered Citizens: Time to Abolish the Welfare State \(all from The Future of Freedom Foundation\). He is a contributor to the Fortune Encyclopedia of Economics.

Cite This Article

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.

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