Business Commons^™

Flat Tax Reform: Implications For The United States, Reid Schmideler

Senior Honors Theses

Flat tax reform is a policy ideal that has garnered significant attention and criticism since Hall and Rabushka (1985) published their first treatise on the matter. Over the course of the following decades, an abundance of flat tax proposals have emerged that pay homage to their seminal work. Topics examined will include the politics of tax reform, modern principles of taxation, tax reform lessons from other countries, an overview of American tax policy, including critiques of the current system, introduction of the flat tax, and contemporary flat tax proposals.