The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
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The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
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Congressional Research Service Reports
The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.
Bickley, James M.Flat Tax Proposals and Fundamental Tax Reform: An Overview,
report,
July 10, 2003;
Washington D.C..
(https://digital.library.unt.edu/ark:/67531/metacrs5429/:
accessed April 16, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT Libraries Government Documents Department.
