Flat Tax
Principles and Issues

by Joel Emes and Jason Clemens
with Patrick Basham and Dexter Samida

Contents

• About the authors
• Acknowledgments
• Executive summary
• Introduction
• 1 Average taxes, marginal taxes and progressivity
• 2 Hall-Rabushka flat-tax reform
• 3 The flat-tax applied: nine cases
• 4 Income dynamics and mobility
• 5 International evidence
• Notes
• References

Critical Issues Bulletins

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Copyright© 2001 by The Fraser Institute
Date of Issue: April 2001

Printed in Canada

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