The Journal of Libertarian Studies

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)