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    Untangling Tax Reforms: Simple Taxes, Complex Choices

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    Abreu-JournalArticle-1996.pdf
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    Genre
    Journal article
    Date
    1996
    Author
    Abreu, Alice G.
    Subject
    Analysis
    Tax reform
    Tax base
    Effects
    Flat rates
    Differences
    Bills
    Permanent link to this record
    http://hdl.handle.net/20.500.12613/6700
    
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    DOI
    http://dx.doi.org/10.34944/dspace/6682
    Abstract
    This Article applies concepts of empowerment to two tax reform proposals: The Freedom and Fairness Restoration Act of 1995 (Armey Flat Tax) and the USA Tax Act of 1995 (Nunn-Domenici Tax). The concepts of "avoidance power," the power to avoid the imposition of taxes, and "burden power," the power to shift the economic burden that taxes impose, are both analyzed in the context of these tax proposals. The author considers the degree of avoidance and burden power conferred by each proposal, and concludes with some observations regarding the values implicated by the distribution of power each proposal would produce.
    Citation
    Alice G. Abreu, Untangling Tax Reforms: Simple Taxes, Complex Choices, 33 San Diego L. Rev. 1355 (1996).
    Available at: https://digital.sandiego.edu/sdlr/vol33/iss4/4
    Citation to related work
    San Diego Law Review Association
    Has part
    San Diego Law Review, Vol. 33, Iss. 4 (1996)
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