135:
1969:
1743:
22:
1731:
1079:
1425:
86:
58:
39:
65:
1282:
1147:
1142:
583:
72:
1496:
1089:
310:
578:
1696:
877:
54:
1571:
2010:
1773:
1636:
759:
271:
1097:
845:
105:
562:
744:
340:
1951:
1701:
1420:
43:
1706:
665:
134:
1851:
believes that
Fiorina's plan will include a 19% flat tax for individuals and businesses' operating incomes.
79:
1404:
695:
1646:
1616:
1984:
1027:
499:
1833:, and like other tax reform, the flat tax has not advanced far in the US political process. However,
1074:
652:
609:
460:
315:
164:
1666:
1084:
568:
1847:
threw her public support in 2015 behind a 3-page tax plan that is largely based on this tax plan.
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749:
630:
281:
32:
1927:
2003:
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1766:
1591:
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1471:
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1671:
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196:
8:
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1516:
1461:
1451:
1446:
1430:
1300:
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1049:
557:
1814:. The Hall–Rabushka flat tax may include an exemption, which allows the tax to preserve
2034:
1803:
1686:
1676:
1661:
1651:
1626:
1576:
1541:
1531:
1501:
1486:
1481:
1336:
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1039:
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803:
521:
159:
1996:
1759:
1601:
1586:
1581:
1556:
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1306:
1017:
969:
909:
825:
766:
478:
445:
251:
1968:
1876:
1641:
1566:
1172:
1137:
1117:
929:
897:
771:
625:
376:
1815:
1735:
1351:
1209:
1204:
939:
902:
813:
778:
680:
604:
440:
400:
366:
276:
266:
261:
256:
174:
1980:
1866:
1799:
1294:
1266:
1241:
1102:
944:
739:
675:
573:
511:
415:
410:
393:
371:
2023:
1844:
1822:
1366:
1034:
959:
850:
783:
717:
685:
552:
494:
455:
435:
405:
320:
241:
236:
211:
201:
143:
1912:
1834:
1747:
1261:
1044:
1013:
984:
964:
855:
840:
820:
734:
729:
531:
325:
294:
1871:
1256:
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872:
808:
754:
690:
516:
506:
450:
330:
231:
226:
184:
169:
1841:. Hall and Rabushka have consulted extensively in designing flat taxes.
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1807:
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1214:
1199:
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1054:
1022:
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1848:
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1112:
1107:
793:
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216:
21:
1791:
1356:
1324:
1008:
998:
919:
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361:
356:
189:
1861:
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989:
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221:
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1187:
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1391:
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1371:
1346:
1341:
1288:
1160:
1976:
126:
1794:
proposal on consumption designed by
American economists
1837:
countries have generally embraced the flat tax after
1091:
46:. Unsourced material may be challenged and removed.
2021:
2004:
1767:
2011:
1997:
1774:
1760:
1283:Institute on Taxation and Economic Policy
106:Learn how and when to remove this message
1917:. Hoover Institution Press, 2007, p. vii
1952:"Carly Fiorina wants a 3-page tax code"
2022:
1806:. The Hall–Rabushka flat tax involves
1911:Hall, Robert E. and Rabushka, Alvin.
1963:
44:adding citations to reliable sources
15:
13:
14:
2046:
1098:Global minimum corporate tax rate
1967:
1741:
1729:
563:Base erosion and profit shifting
133:
20:
341:Optimal capital income taxation
31:needs additional citations for
1944:
1920:
1905:
1829:has not taken place since the
1421:List of countries by tax rates
1:
1899:
846:Natural resources consumption
1983:. You can help Knowledge by
1839:the fall of the Iron Curtain
696:United States as a tax haven
7:
1894:(on financial transactions)
1854:
10:
2051:
1962:
610:Offshore financial centres
500:Repatriation tax avoidance
1075:Financial transaction tax
165:Property tax equalization
1426:Tax revenue to GDP ratio
1085:Currency transaction tax
666:Liechtenstein tax affair
55:"Hall–Rabushka flat tax"
1133:Permanent establishment
1128:Exchange of Information
631:Financial Secrecy Index
282:Medical savings account
1979:-related article is a
1831:Tax Reform Act of 1986
1788: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
1950:CNNMoney (New York)
1697:United Arab Emirates
1439:Individual Countries
1148:Foreign revenue rule
940:Inheritance (estate)
659:Leprechaun economics
40:improve this article
1736:Business portal
1431:Tax rates in Europe
1301:Tax Justice Network
1247:Dhammika Dharmapala
750:Airport improvement
558:Transfer mispricing
349:Distribution of Tax
121:Part of a series on
1954:. CNN Money, 2015i
1804:Hoover Institution
1337:Eight per thousand
1252:James R. Hines Jr.
1143:European Union FTT
160:Government revenue
1992:
1991:
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1719:
1718:
1315:
1314:
1307:Tax Policy Center
1050:Negative (income)
826:Environmental tax
708:
707:
626:Financial centres
446:Tax investigation
384:
383:
252:Tax harmonization
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115:
108:
90:
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2013:
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1964:
1955:
1948:
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1932:www.facebook.com
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1877:Proportional tax
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1748:Money portal
1746:
1745:
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1733:
1410:
1409:
1231:
1230:
1138:Transfer pricing
1118:Tax equalization
1092:
1035:Corporate profit
671:Luxembourg Leaks
605:Corporate havens
484:
483:
300:
299:
137:
118:
117:
111:
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100:
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89:
48:
24:
16:
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1958:
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1928:"Carly Fiorina"
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1407:
1397:
1396:
1352:Fiscus Judaicus
1327:
1317:
1316:
1275:Advocacy groups
1228:
1220:
1219:
1210:Trade agreement
1205:Free-trade zone
1163:
1153:
1152:
1090:
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:
2048:
2038:
2037:
2032:
2016:
2015:
2008:
2001:
1993:
1990:
1989:
1972:
1957:
1956:
1943:
1919:
1903:
1901:
1898:
1896:
1895:
1889:
1884:
1879:
1874:
1869:
1867:Land value tax
1864:
1858:
1856:
1853:
1810:but excluding
1800:Alvin Rabushka
1782:
1781:
1779:
1778:
1771:
1764:
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1751:
1750:
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1702:United Kingdom
1699:
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1295:Tax Foundation
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1267:Gabriel Zucman
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1242:Mihir A. Desai
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1103:Robin Hood tax
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1040:Excess profits
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977:
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947:
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925:Gross receipts
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676:Offshore Leaks
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639:Major examples
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574:Dutch Sandwich
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519:
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512:Tax resistance
509:
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502:
489:
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482:
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469:
468:
463:
458:
453:
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433:
428:
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418:
416:Taxable income
413:
411:Tax assessment
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397:
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364:
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313:
305:
304:
303:General Theory
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293:
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285:
284:
279:
274:
272:Representation
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139:
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129:
123:
122:
114:
113:
28:
26:
19:
9:
6:
4:
3:
2:
2047:
2036:
2033:
2031:
2028:
2027:
2025:
2014:
2009:
2007:
2002:
2000:
1995:
1994:
1988:
1986:
1982:
1978:
1973:
1970:
1966:
1965:
1961:
1953:
1947:
1933:
1929:
1923:
1916:
1915:
1908:
1904:
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1890:
1888:
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1883:
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1878:
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1859:
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1850:
1846:
1845:Carly Fiorina
1842:
1840:
1836:
1832:
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1824:
1823:United States
1819:
1817:
1816:progressivity
1813:
1809:
1808:taxing income
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1801:
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1726:
1725:
1724:
1713:
1710:
1708:
1707:United States
1705:
1703:
1700:
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1600:
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1583:
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1568:
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1510:
1508:
1505:
1503:
1500:
1498:
1495:
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1483:
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1473:
1470:
1468:
1465:
1463:
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1455:
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1438:
1437:
1432:
1429:
1427:
1424:
1422:
1419:
1418:
1417:
1416:
1413:All Countries
1412:
1411:
1406:
1401:
1400:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1367:Tolerance tax
1365:
1363:
1360:
1358:
1355:
1353:
1350:
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1343:
1340:
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1335:
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1321:
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1308:
1305:
1302:
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1296:
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1290:
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1278:
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1268:
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1263:
1260:
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1255:
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1250:
1248:
1245:
1243:
1240:
1239:
1238:
1237:
1233:
1232:
1224:
1223:
1216:
1213:
1211:
1208:
1206:
1203:
1201:
1198:
1196:
1193:
1189:
1186:
1184:
1181:
1180:
1179:
1176:
1174:
1171:
1169:
1166:
1165:
1162:
1157:
1156:
1149:
1146:
1144:
1141:
1139:
1136:
1134:
1131:
1129:
1126:
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1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1093:
1088:
1086:
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:
638:
637:
632:
629:
627:
624:
622:
619:
617:
614:
611:
608:
606:
603:
601:
598:
597:
596:
595:
591:
590:
585:
582:
580:
577:
575:
572:
570:
567:
564:
561:
559:
556:
554:
553:Tax inversion
551:
550:
549:
548:
544:
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:
486:
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:
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29:This article
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1985:expanding it
1974:
1959:
1946:
1935:. Retrieved
1931:
1922:
1914:The Flat Tax
1913:
1907:
1843:
1835:Eastern Bloc
1825:, extensive
1820:
1787:
1785:
1667:South Africa
1262:Joel Slemrod
930:Hypothecated
898:Sugary drink
772:Expatriation
651:
569:Double Irish
532:Black market
377:Proportional
326:Laffer curve
311:Price effect
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38:Please help
33:verification
30:
1872:Optimal tax
1796:Robert Hall
1682:Switzerland
1647:Philippines
1622:New Zealand
1617:Netherlands
1257: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
2030:Tax reform
2024:Categories
1937:2018-02-09
1900:References
1882:Single tax
1827:tax reform
1812:investment
1592:Kazakhstan
1477:Bangladesh
1472:Azerbaijan
1405:By country
1362:Temple tax
1332:Church tax
1215:ATA Carnet
1200:Free trade
1195:Tariff war
1123: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
2035:Tax stubs
1892:Tobin tax
1887:Tax shift
1849:CNN Money
1672:Sri Lanka
1637:Palestine
1597:Lithuania
1562:Indonesia
1547:Hong Kong
1467:Australia
1457:Argentina
1325:Religious
1113:Spahn tax
1108: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
1855:See also
1792:flat tax
1692:Tanzania
1657:Portugal
1632:Pakistan
1512:Colombia
1492:Bulgaria
1357:Leibzoll
1234:Academic
1227: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
1862:FairTax
1821:In the
1802:at the
1712:Uruguay
1612:Namibia
1607:Morocco
1572:Ireland
1552:Iceland
1537:Germany
1527:Finland
1522:Denmark
1517:Croatia
1462:Armenia
1452:Algeria
1447:Albania
1094:(CCCTB)
955:Payroll
910:General
903:Tobacco
873:Alcohol
809:Tourist
755:Landing
487:General
222:Tax cut
180:Tax law
80:scholar
1687:Taiwan
1677:Sweden
1662:Russia
1652:Poland
1627:Norway
1577:Israel
1542:Greece
1532:France
1502:Canada
1487:Brazil
1482:Bhutan
1377:Kharaj
1285:(ITEP)
1188:Export
1183:Import
1178:Tariff
1168: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
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75:
68:
61:
53:
1975:This
1790:is a
1602:Malta
1587:Japan
1582:Italy
1557:India
1507:China
1392:Zakat
1387:Nisab
1382:Khums
1372:Jizya
1347:Tithe
1342:Teind
1303:(TJN)
1289:Oxfam
1161:Trade
1080:ATTAC
799:Stamp
794:Sales
789:Hotel
718:Types
87:JSTOR
73:books
1981:stub
1798:and
1786:The
1642:Peru
1567:Iran
1309:(US)
1297:(US)
1291:(UK)
1173:Duty
1023:Toll
1018:GNSS
1014:Road
1009:Fuel
920:Gift
888:Meat
584:CAIA
362:Flat
59:news
1977:tax
1497:BVI
999:fee
990:Use
893:Sin
883:Fat
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