The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
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The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
This report is part of the following collection of related materials.
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,
August 4, 2003;
Washington D.C..
(https://digital.library.unt.edu/ark:/67531/metacrs5431/:
accessed June 5, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT Libraries Government Documents Department.