Flat Tax Policy Papers and Articles
FreedomWorks Foundation
Steve Forbes on the Fight for Liberty Steve Forbes
A Flat-Out Winner for Tax Reform Daniel J. Mitchell, Heritage Foundation
Flat Tax Revolution Jack Kemp
Five Easy Pieces of Federal Tax Reform Jack Kemp
No More Excuses Jack Kemp
Time to Act on the Lessons of History Jack Kemp
A New Tax System for the 21st Century Jack Kemp
"Scrap the Code" Hits the GOP Convention Scott Hodge
Capitol Comment 195 - The Flat Tax: Restoring Honesty to the Tax Code Michael Keegan
Capitol Comment 181 - The Flat Tax Lowers Taxes for America's Families Michael Keegan
Misc. Sources
Lessons from Abroad-International evidence shows flat tax benefits Patrick Basham and Daniel Mitchell. Feb 2008
The Czechs Are Flat April 17, 07. WSJ
The East Is Flat July 23, 07. WSJ
Interview with Mart Laar on flat taxes. 05/2006. Waltraud Schelkle. LSE Development & Transition.
"When Will Russia Say 'Sorry'? ," The Wall Street Journal, August 20, 2004.
Making All of Europe 'New' Again, Wall Street Journal Europe, May 3, 2004.
How Estonia Did It, 2003 Index of Economic Freedom, 2003.
New Europe Won't 'Keep Quiet' Until All Europe is New, Wall Street Journal Europe, February 19, 2003.
NATO and the Baltics, Project Syndicate, November 2001.
The Russians Need More Shock Therapy, Not Less, International Herald Tribune, January 27, 1994.
Saving Time & Money: An Optional Flat Tax By Michael Burgess & Newt Gringrich. 04/15/08. National Review Online.
How to Fix the Alternative Minimum Tax David R. Henderson. 07/16/07. National Center for Policy Analysis Publications. . (previously published in the Wall Street Journal)
What’s Mine is Theirs: The Ever-Shimmering Mirage of Lasting Tax Reform, Fred S. McChesney. April 4, 2005. Library of Economics and Liberty. April 21, 2009
Supply-Side Economics, James D. Gwartney. The Concise Encyclopedia of Economics 2008. Library of Economics and Liberty. April 21, 2009
How would a Flat Tax affect Small Businesses?, John E. Golob. Economic Review, 1996, Issue Q III, pp 5-19; Federal Reserve Bank of Kansas City Economic Review, Third Quarter 1996.
*The Efficiency Gains from Dynamic Tax Reform, Alan J. Auerbach, Laurence J. Kotlikoff and Jonathan Skinner. International Economic Review, Vol. 24, No. 1 (Feb. 1983), pp. 81-100
A Belgian Flat Income Tax: Effects on Labour Supply and Income Distribution, Andre Decoster, Kris De Swerdt, and Kristian Orsini. September 2008. EUROMOD at the Institute for Social and Economic Research.
Why do Americans Work so Much More than Europeans?, Edward C. Prescott. Federal Reserve Bank of Minneapolis Quarterly Review 28, no. 1
The Transformation of Macroeconomic Policy and Research, Edward C. Prescott, Prize Lecture, 12/08/04
*Ironing out the Flat Tax, David A. Weisbach. Stanford Law Review, Vol. 52, No. 3 (Feb. 2000), pp 599-664
The Global Flat Tax Revolution: Lessons for Policy Makers, Daniel J. Mitchell. Prosperitas, A Policy Analysis from the Center for Freedom & Prosperity Foundation. 02/2008, Vol. VIII, Issue I
The “Flat Tax(es)”: Principles and Evidence, Michael Keen, Yitae Kim, and Ricardo Varsano. Working Paper 06/218, International Monetary Fund, September 2006
The Hong Kong Tax System- Key features and lessons for Policy Makers, Michael Littlewood, Prosperitas, March 2007, Vol. VII, Issue II
Why not a True Flat Rate Tax?, Edgar K. Browning and Jacqueline M. Browning. Cato Institute Publications
→Includes Commentary on Browning and Browning: “Lingering Questions about Tax Reform,” Pamela P. Peterson. (pp. 23-28 of pdf.)
Flat Tax: Ideas and Interest, Anthony J. Evans, Open Republic Institute: July/August/September 2005
Tax Policy Center: Urban Institute and Brookings
Flat Tax: From the Encyclopedia of Taxation and Tax Policy (Info on Hall-Rabushka Flat Tax) 10/01/99, Tax Policy Center: Urban Institute and Brookings Institute. William G. Gale (Brookings)
Fixing the Tax System: Support Fairer, Simpler, and More Adequate Taxation 01/17/08 Tax Policy Center. William G. Gale
The Flat Tax: Revitalizing the American Dream Walter Williams, J. Kenneth Blackwell, John Fund, Steve Forbes. Heritage Lecture #569
Flat Tax is the Way of the Future by Daniel J. Mitchell, Ph.D.
737,734,941,858 Reasons...And Still Counting: Why A Flat Tax Is Needed to Reform the IRS by Daniel J. Mitchell, Ph.D.
The Laffer Curve: Past, Present, and Future Arthur B. Laffer. 06/01/04
The Freedom to Choose Flat Tax, by Stephen Moore 06/09/98 Cato Institute
The Global Flat Tax Revolution Cato Policy Report, July/August 2007
The Czechs Adopt a Flat Tax Marian L. Tupy 08/21/07 Cato @ Liberty.
Europe Circles the Flat Tax 09/26/05. BusinessWeek. Carol Matlack in Paris, with Jack Ewing in Frankfurt, Jason Bush in Moscow, Alkman Granitsas in Athens, Carlta Vitzhum in Madrid, and bureau reports.
Business Insight Comment: Flat-Taxers Show the Way 05/16/07. Natasha Srdoc-Samy. Balkan Investigative Reporting Network.
The Flat Tax for Developing Countries Deepak Lal. Cato Institute. 03/19/06.
Catching up to Global Tax Reforms Chris Edwards. 11/05.
Reforming or Transforming the Federal Tax System Glen W. Atkinson, American Journal of Economics and Sociology, Vol. 44, No. 3 (Jul., 1985), pp. 379-383
The Flat Tax: Second Edition Alvin Rabushka and Robert Hall. Hoover Press 1995.
Flat Tax- The British Case Andrei Grecu. 2004. Published by the Adam Smith Institute.
Slashing Tax Rates in Europe is Progressive Daniel J. Mitchell. 03/13/04. Capitalism Magazine.
How the Armey-Shelby Flat Tax Would Affect the Middle Class Beach, William W., and Mitchell, Daniel J. 03/12/96.
Economic Stimulus: Budget for a Strong Economy over the Short and Long-Term Daniel Mitchell. Testimony before the Senate Budget Committee. 01/30/08
Flat Tax vs. Fair Tax Debate by Joseph Henchman. With Stephen Moore, Daniel Mitchell, and David Tuerck. 07/14/08
The Test on Tax Reform. Richard Rahn 04/13/07. The Washington Times.
Flat Tax Revolution: Using a Postcard to Abolish the IRS Steve Forbes.
