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dc.creatorAbreu, Alice G.
dc.date.accessioned2021-07-06T18:41:29Z
dc.date.available2021-07-06T18:41:29Z
dc.date.issued1996
dc.identifier.citationAlice G. Abreu, Untangling Tax Reforms: Simple Taxes, Complex Choices, 33 San Diego L. Rev. 1355 (1996).
dc.identifier.citationAvailable at: https://digital.sandiego.edu/sdlr/vol33/iss4/4
dc.identifier.issn0036-4037
dc.identifier.urihttp://hdl.handle.net/20.500.12613/6700
dc.description.abstractThis 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.
dc.format.extent64 pages
dc.languageEnglish
dc.language.isoeng
dc.relation.ispartofFaculty/ Researcher Works
dc.relation.haspartSan Diego Law Review, Vol. 33, Iss. 4 (1996)
dc.relation.isreferencedbySan Diego Law Review Association
dc.rightsAll Rights Reserved
dc.subjectAnalysis
dc.subjectTax reform
dc.subjectTax base
dc.subjectEffects
dc.subjectFlat rates
dc.subjectDifferences
dc.subjectBills
dc.titleUntangling Tax Reforms: Simple Taxes, Complex Choices
dc.typeText
dc.type.genreJournal article
dc.relation.doihttp://dx.doi.org/10.34944/dspace/6682
dc.ada.noteFor Americans with Disabilities Act (ADA) accommodation, including help with reading this content, please contact scholarshare@temple.edu
dc.description.schoolcollegeTemple University. James E. Beasley School of Law
dc.temple.creatorAbreu, Alice G.
refterms.dateFOA2021-07-06T18:41:29Z


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