135:
1964:
1738:
22:
1726:
1420:
39:
1277:
1142:
1137:
1491:
1084:
310:
86:
1691:
877:
58:
1566:
134:
2005:
1768:
1631:
759:
271:
65:
1092:
845:
105:
562:
72:
744:
340:
1696:
1415:
43:
54:
1701:
665:
1399:
695:
1641:
1611:
1027:
499:
32:
1074:
652:
609:
460:
315:
164:
1946:
1661:
1079:
583:
578:
568:
1846:
believes that
Fiorina's plan will include a 19% flat tax for individuals and businesses' operating incomes.
1790:
1676:
1616:
1127:
1122:
749:
630:
281:
79:
1998:
1825:
1761:
1586:
1471:
1466:
1067:
646:
465:
1666:
1591:
1556:
1541:
1461:
1451:
700:
620:
615:
536:
1828:, and like other tax reform, the flat tax has not advanced far in the US political process. However,
1686:
1651:
1626:
1506:
1486:
658:
335:
196:
1963:
2024:
1833:
1706:
1606:
1601:
1546:
1531:
1521:
1516:
1511:
1456:
1446:
1441:
1425:
1295:
1241:
1049:
557:
1842:
threw her public support in 2015 behind a 3-page tax plan that is largely based on this tax plan.
2029:
1798:
1681:
1671:
1656:
1646:
1621:
1571:
1536:
1526:
1496:
1481:
1476:
1331:
1246:
1039:
1003:
924:
803:
159:
1922:
521:
1991:
1754:
1596:
1581:
1576:
1551:
1501:
1301:
1017:
969:
909:
825:
766:
478:
445:
251:
1975:
1871:
1636:
1561:
1167:
1132:
1112:
929:
897:
771:
625:
376:
1810:
1730:
1346:
1204:
1199:
939:
902:
813:
778:
680:
604:
440:
400:
366:
276:
266:
261:
256:
174:
1809:. The Hall–Rabushka flat tax may include an exemption, which allows the tax to preserve
1861:
1794:
1289:
1261:
1236:
1097:
944:
739:
675:
573:
511:
415:
410:
393:
371:
2018:
1839:
1817:
1361:
1034:
959:
850:
783:
717:
685:
552:
494:
455:
435:
405:
320:
241:
236:
211:
201:
143:
1829:
1742:
1256:
1044:
1013:
984:
964:
855:
840:
820:
734:
729:
531:
325:
1866:
1251:
994:
954:
872:
808:
754:
690:
516:
506:
450:
330:
231:
226:
184:
169:
21:
1876:
1821:
1806:
1802:
1356:
1326:
1209:
1194:
1117:
1054:
1022:
974:
949:
934:
835:
830:
798:
724:
430:
425:
246:
206:
152:
1886:
1881:
1843:
1189:
1107:
1102:
793:
788:
599:
526:
216:
1907:
1725:
1786:
1351:
1319:
1008:
998:
919:
914:
887:
860:
670:
420:
361:
356:
189:
1836:. Hall and Rabushka have consulted extensively in designing flat taxes.
1856:
1162:
989:
892:
882:
221:
179:
1371:
1182:
1177:
1172:
979:
867:
1386:
1381:
1376:
1366:
1341:
1336:
1283:
1155:
1971:
294:
126:
15:
1789:
proposal on consumption designed by
American economists
1979:
1832:
countries have generally embraced the flat tax after
1086:
46:. Unsourced material may be challenged and removed.
1999:
1762:
8:
2006:
1992:
1769:
1755:
1404:
1225:
483:
299:
117:
1278:Institute on Taxation and Economic Policy
106:Learn how and when to remove this message
1912:. Hoover Institution Press, 2007, p. vii
1947:"Carly Fiorina wants a 3-page tax code"
1899:
1433:
1407:
1269:
1228:
638:
591:
544:
486:
348:
302:
125:
1801:. The Hall–Rabushka flat tax involves
1906:Hall, Robert E. and Rabushka, Alvin.
7:
1960:
1958:
44:adding citations to reliable sources
1978:. You can help Knowledge (XXG) by
14:
1093:Global minimum corporate tax rate
1962:
1736:
1724:
563:Base erosion and profit shifting
133:
20:
341:Optimal capital income taxation
31:needs additional citations for
1824:has not taken place since the
1416:List of countries by tax rates
1:
846:Natural resources consumption
1834:the fall of the Iron Curtain
696:United States as a tax haven
1889:(on financial transactions)
2046:
1957:
610:Offshore financial centres
500:Repatriation tax avoidance
1075:Financial transaction tax
165:Property tax equalization
1421:Tax revenue to GDP ratio
1080:Currency transaction tax
666:Liechtenstein tax affair
55:"Hall–Rabushka flat tax"
1128:Permanent establishment
1123:Exchange of Information
631:Financial Secrecy Index
282:Medical savings account
1974:-related article is a
1826:Tax Reform Act of 1986
1783:Hall–Rabushka flat tax
1028:Vehicle miles traveled
647:Ireland as a tax haven
461:Private tax collection
701:Panama as a tax haven
653:Ireland v. Commission
621:Conduit and sink OFCs
616:Offshore magic circle
537:Unreported employment
1945:CNNMoney (New York)
1692:United Arab Emirates
1434:Individual Countries
1143:Foreign revenue rule
940:Inheritance (estate)
659:Leprechaun economics
40:improve this article
1731:Business portal
1426:Tax rates in Europe
1296:Tax Justice Network
1242:Dhammika Dharmapala
750:Airport improvement
558:Transfer mispricing
349:Distribution of Tax
121:Part of a series on
1949:. CNN Money, 2015i
1799:Hoover Institution
1332:Eight per thousand
1247:James R. Hines Jr.
1138:European Union FTT
160:Government revenue
1987:
1986:
1779:
1778:
1714:
1713:
1310:
1309:
1302:Tax Policy Center
1050:Negative (income)
826:Environmental tax
708:
707:
626:Financial centres
446:Tax investigation
384:
383:
252:Tax harmonization
116:
115:
108:
90:
2037:
2008:
2001:
1994:
1966:
1959:
1950:
1943:
1937:
1936:
1934:
1933:
1927:www.facebook.com
1919:
1913:
1904:
1872:Proportional tax
1771:
1764:
1757:
1743:Money portal
1741:
1740:
1739:
1729:
1728:
1405:
1226:
1133:Transfer pricing
1113:Tax equalization
1087:
1035:Corporate profit
671:Luxembourg Leaks
605:Corporate havens
484:
300:
137:
118:
111:
104:
100:
97:
91:
89:
48:
24:
16:
2045:
2044:
2040:
2039:
2038:
2036:
2035:
2034:
2015:
2014:
2013:
2012:
1955:
1953:
1944:
1940:
1931:
1929:
1923:"Carly Fiorina"
1921:
1920:
1916:
1905:
1901:
1897:
1892:
1852:
1775:
1737:
1735:
1723:
1716:
1715:
1402:
1392:
1391:
1347:Fiscus Judaicus
1322:
1312:
1311:
1270:Advocacy groups
1223:
1215:
1214:
1205:Trade agreement
1200:Free-trade zone
1158:
1148:
1147:
1085:
1070:
1060:
1059:
720:
710:
709:
681:Paradise Papers
522:Debtors' prison
481:
471:
470:
441:Tax preparation
401:Revenue service
396:
386:
385:
297:
287:
286:
267:Double taxation
262:Tax withholding
257:Tax competition
175:Non-tax revenue
155:
112:
101:
95:
92:
49:
47:
37:
25:
12:
11:
5:
2043:
2041:
2033:
2032:
2027:
2017:
2016:
2011:
2010:
2003:
1996:
1988:
1985:
1984:
1967:
1952:
1951:
1938:
1914:
1898:
1896:
1893:
1891:
1890:
1884:
1879:
1874:
1869:
1864:
1862:Land value tax
1859:
1853:
1851:
1848:
1805:but excluding
1795:Alvin Rabushka
1777:
1776:
1774:
1773:
1766:
1759:
1751:
1748:
1747:
1746:
1745:
1733:
1718:
1717:
1712:
1711:
1710:
1709:
1704:
1699:
1697:United Kingdom
1694:
1689:
1684:
1679:
1674:
1669:
1664:
1659:
1654:
1649:
1644:
1639:
1634:
1629:
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1619:
1614:
1609:
1604:
1599:
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1589:
1584:
1579:
1574:
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1564:
1559:
1554:
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1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
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1474:
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1459:
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1444:
1436:
1435:
1431:
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1429:
1428:
1423:
1418:
1410:
1409:
1403:
1398:
1397:
1394:
1393:
1390:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1354:
1349:
1344:
1339:
1334:
1329:
1323:
1318:
1317:
1314:
1313:
1308:
1307:
1306:
1305:
1299:
1293:
1290:Tax Foundation
1287:
1281:
1272:
1271:
1267:
1266:
1265:
1264:
1262:Gabriel Zucman
1259:
1254:
1249:
1244:
1239:
1237:Mihir A. Desai
1231:
1230:
1224:
1221:
1220:
1217:
1216:
1213:
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1207:
1202:
1197:
1192:
1187:
1186:
1185:
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1165:
1159:
1154:
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1149:
1146:
1145:
1140:
1135:
1130:
1125:
1120:
1115:
1110:
1105:
1100:
1098:Robin Hood tax
1095:
1090:
1082:
1077:
1071:
1066:
1065:
1062:
1061:
1058:
1057:
1052:
1047:
1042:
1040:Excess profits
1037:
1032:
1031:
1030:
1025:
1020:
1011:
1006:
992:
987:
982:
977:
972:
967:
962:
957:
952:
947:
942:
937:
932:
927:
925:Gross receipts
922:
917:
912:
907:
906:
905:
900:
895:
890:
885:
880:
875:
865:
864:
863:
858:
853:
848:
843:
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833:
823:
818:
817:
816:
811:
806:
801:
796:
791:
786:
776:
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774:
764:
763:
762:
757:
752:
742:
737:
732:
727:
721:
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712:
711:
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705:
704:
703:
698:
693:
688:
683:
678:
676:Offshore Leaks
673:
668:
663:
662:
661:
656:
641:
640:
639:Major examples
636:
635:
634:
633:
628:
623:
618:
613:
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602:
594:
593:
589:
588:
587:
586:
581:
576:
574:Dutch Sandwich
571:
566:
560:
555:
547:
546:
542:
541:
540:
539:
534:
529:
524:
519:
514:
512:Tax resistance
509:
504:
503:
502:
489:
488:
482:
477:
476:
473:
472:
469:
468:
463:
458:
453:
448:
443:
438:
433:
428:
423:
418:
416:Taxable income
413:
411:Tax assessment
408:
403:
397:
392:
391:
388:
387:
382:
381:
380:
379:
374:
369:
364:
359:
351:
350:
346:
345:
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343:
338:
333:
328:
323:
318:
313:
305:
304:
303:General Theory
298:
293:
292:
289:
288:
285:
284:
279:
274:
272:Representation
269:
264:
259:
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249:
244:
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234:
229:
224:
219:
214:
209:
204:
199:
194:
193:
192:
182:
177:
172:
167:
162:
156:
151:
150:
147:
146:
139:
138:
130:
129:
123:
122:
114:
113:
28:
26:
19:
13:
10:
9:
6:
4:
3:
2:
2042:
2031:
2028:
2026:
2023:
2022:
2020:
2009:
2004:
2002:
1997:
1995:
1990:
1989:
1983:
1981:
1977:
1973:
1968:
1965:
1961:
1956:
1948:
1942:
1939:
1928:
1924:
1918:
1915:
1911:
1910:
1903:
1900:
1894:
1888:
1885:
1883:
1880:
1878:
1875:
1873:
1870:
1868:
1865:
1863:
1860:
1858:
1855:
1854:
1849:
1847:
1845:
1841:
1840:Carly Fiorina
1837:
1835:
1831:
1827:
1823:
1819:
1818:United States
1814:
1812:
1811:progressivity
1808:
1804:
1803:taxing income
1800:
1796:
1792:
1788:
1784:
1772:
1767:
1765:
1760:
1758:
1753:
1752:
1750:
1749:
1744:
1734:
1732:
1727:
1722:
1721:
1720:
1719:
1708:
1705:
1703:
1702:United States
1700:
1698:
1695:
1693:
1690:
1688:
1685:
1683:
1680:
1678:
1675:
1673:
1670:
1668:
1665:
1663:
1660:
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1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1439:
1438:
1437:
1432:
1427:
1424:
1422:
1419:
1417:
1414:
1413:
1412:
1411:
1408:All Countries
1406:
1401:
1396:
1395:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1362:Tolerance tax
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1338:
1335:
1333:
1330:
1328:
1325:
1324:
1321:
1316:
1315:
1303:
1300:
1297:
1294:
1291:
1288:
1285:
1282:
1279:
1276:
1275:
1274:
1273:
1268:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1238:
1235:
1234:
1233:
1232:
1227:
1219:
1218:
1211:
1208:
1206:
1203:
1201:
1198:
1196:
1193:
1191:
1188:
1184:
1181:
1179:
1176:
1175:
1174:
1171:
1169:
1166:
1164:
1161:
1160:
1157:
1152:
1151:
1144:
1141:
1139:
1136:
1134:
1131:
1129:
1126:
1124:
1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1088:
1083:
1081:
1078:
1076:
1073:
1072:
1069:
1068:International
1064:
1063:
1056:
1053:
1051:
1048:
1046:
1043:
1041:
1038:
1036:
1033:
1029:
1026:
1024:
1021:
1019:
1015:
1012:
1010:
1007:
1005:
1002:
1001:
1000:
996:
993:
991:
988:
986:
983:
981:
978:
976:
973:
971:
970:Resource rent
968:
966:
963:
961:
958:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
931:
928:
926:
923:
921:
918:
916:
913:
911:
908:
904:
901:
899:
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
870:
869:
866:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
837:
834:
832:
829:
828:
827:
824:
822:
819:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
790:
787:
785:
782:
781:
780:
777:
773:
770:
769:
768:
767:Capital gains
765:
761:
758:
756:
753:
751:
748:
747:
746:
743:
741:
738:
736:
733:
731:
728:
726:
723:
722:
719:
714:
713:
702:
699:
697:
694:
692:
689:
687:
686:Panama Papers
684:
682:
679:
677:
674:
672:
669:
667:
664:
660:
657:
655:
654:
650:
649:
648:
645:
644:
643:
642:
637:
632:
629:
627:
624:
622:
619:
617:
614:
611:
608:
606:
603:
601:
598:
597:
596:
595:
590:
585:
582:
580:
577:
575:
572:
570:
567:
564:
561:
559:
556:
554:
553:Tax inversion
551:
550:
549:
548:
543:
538:
535:
533:
530:
528:
525:
523:
520:
518:
515:
513:
510:
508:
505:
501:
498:
497:
496:
495:Tax avoidance
493:
492:
491:
490:
485:
480:
479:Noncompliance
475:
474:
467:
464:
462:
459:
457:
456:Tax collector
454:
452:
449:
447:
444:
442:
439:
437:
436:Tax residence
434:
432:
429:
427:
424:
422:
419:
417:
414:
412:
409:
407:
406:Revenue stamp
404:
402:
399:
398:
395:
390:
389:
378:
375:
373:
370:
368:
365:
363:
360:
358:
355:
354:
353:
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29:This article
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1980:expanding it
1969:
1954:
1941:
1930:. Retrieved
1926:
1917:
1909:The Flat Tax
1908:
1902:
1838:
1830:Eastern Bloc
1820:, extensive
1815:
1782:
1780:
1662:South Africa
1257:Joel Slemrod
930:Hypothecated
898:Sugary drink
772:Expatriation
651:
569:Double Irish
532:Black market
377:Proportional
326:Laffer curve
311:Price effect
102:
93:
83:
76:
69:
62:
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38:Please help
33:verification
30:
1867:Optimal tax
1791:Robert Hall
1677:Switzerland
1642:Philippines
1617:New Zealand
1612:Netherlands
1252:Ronen Palan
995:User charge
814:Value-added
779:Consumption
691:Swiss Leaks
579:Single Malt
517:Tax shelter
507:Tax evasion
466:Tax farming
451:Tax shelter
367:Progressive
331:Optimal tax
232:Tax amnesty
227:Tax holiday
185:Tax bracket
170:Tax revenue
2025:Tax reform
2019:Categories
1932:2018-02-09
1895:References
1877:Single tax
1822:tax reform
1807:investment
1587:Kazakhstan
1472:Bangladesh
1467:Azerbaijan
1400:By country
1357:Temple tax
1327:Church tax
1210:ATA Carnet
1195:Free trade
1190:Tariff war
1118:Tax treaty
1004:Congestion
945:Land value
836:Eco-tariff
804:Television
760:Solidarity
740:Ad valorem
600:Tax havens
431:Tax shield
426:Tax refund
394:Collection
372:Regressive
247:Tax reform
66:newspapers
2030:Tax stubs
1887:Tobin tax
1882:Tax shift
1844:CNN Money
1667:Sri Lanka
1632:Palestine
1592:Lithuania
1557:Indonesia
1542:Hong Kong
1462:Australia
1452:Argentina
1320:Religious
1108:Spahn tax
1103:Tobin tax
960:Pigouvian
878:Cigarette
851:Severance
784:Departure
592:Locations
545:Corporate
527:Smuggling
295:Economics
217:Tax shift
212:Deduction
202:Exemption
1850:See also
1787:flat tax
1687:Tanzania
1652:Portugal
1627:Pakistan
1507:Colombia
1487:Bulgaria
1352:Leibzoll
1229:Academic
1222:Research
1045:Windfall
985:Turnover
965:Property
915:Georgist
861:Stumpage
856:Steering
841:Landfill
821:Dividend
745:Aviation
735:Per unit
730:Indirect
421:Tax lien
357:Tax rate
336:Theories
190:Flat tax
153:Policies
127:Taxation
1857:FairTax
1816:In the
1797:at the
1707:Uruguay
1607:Namibia
1602:Morocco
1567:Ireland
1547:Iceland
1532:Germany
1522:Finland
1517:Denmark
1512:Croatia
1457:Armenia
1447:Algeria
1442:Albania
1089:(CCCTB)
955:Payroll
910:General
903:Tobacco
873:Alcohol
809:Tourist
755:Landing
487:General
222:Tax cut
180:Tax law
80:scholar
1682:Taiwan
1672:Sweden
1657:Russia
1647:Poland
1622:Norway
1572:Israel
1537:Greece
1527:France
1497:Canada
1482:Brazil
1477:Bhutan
1372:Kharaj
1280:(ITEP)
1183:Export
1178:Import
1173:Tariff
1163:Custom
1055:Wealth
980:Surtax
975:Single
950:Luxury
935:Income
868:Excise
831:Carbon
725:Direct
612:(OFCs)
565:(BEPS)
277:Unions
207:Credit
82:
75:
68:
61:
53:
1970:This
1785:is a
1597:Malta
1582:Japan
1577:Italy
1552:India
1502:China
1387:Zakat
1382:Nisab
1377:Khums
1367:Jizya
1342:Tithe
1337:Teind
1298:(TJN)
1284:Oxfam
1156:Trade
799:Stamp
794:Sales
789:Hotel
718:Types
87:JSTOR
73:books
1976:stub
1793:and
1781:The
1637:Peru
1562:Iran
1304:(US)
1292:(US)
1286:(UK)
1168:Duty
1023:Toll
1018:GNSS
1014:Road
1009:Fuel
920:Gift
888:Meat
584:CAIA
362:Flat
59:news
1972:tax
1492:BVI
999:fee
990:Use
893:Sin
883:Fat
42:by
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