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The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?

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  • McLure, Charles E. Jr.

Abstract

Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. Describes an alternative consumption-based direct tax.

Suggested Citation

  • McLure, Charles E. Jr., 1988. "The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(3), pages 303-315, September.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:3:p:303-15
    DOI: 10.1086/NTJ41789691
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    References listed on IDEAS

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    1. Robert E. Hall & Alvin Rabushka, 1985. "The Route to a Progressive Flat Tax," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 465-480, Fall.
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