The Journal of Libertarian Studies
Tax Rate vs. Tax Base: A Public Choice Perspective on the Consequences for the Growth of Government
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)
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.