Normative and Positive Foundations of Tax Reform

Originally published in Cato Journal

In this essay, the author seeks briefly to reconsider the economic analysis of tax reform in general, and flat rate taxation in particular, with respect to both normative and positive foundations.

In this essay, the author seeks briefly to reconsider the economic analysis of tax reform in general, and flat rate taxation in particular, with respect to both normative and positive foundations.

Read the article at Cato.org.

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