Anthony Clunies-Ross and Petar Sudar
Ashgate
Hardback
274
1998
The main purpose of this book is to compare two polar approaches to personal income tax reform in terms of both equity and efficiency. The options compared are a consumption-base flat tax of the type proposed by Hall and Rabushka for the United States and a comprehensive income base with lower tax rates based on the principles suggested by Simons. These options are evaluated at both the theoretical and empirical level.