TY - BOOK ID - 12924630 TI - Fair not flat PY - 2002 SN - 0226555607 9786611966010 1281966010 0226555666 9780226555669 9781281966018 9780226555607 PB - Chicago University of Chicago Press DB - UniCat KW - Income tax KW - Spendings tax KW - Taxation KW - Income tax. KW - Spendings tax. KW - Taxation. KW - Business. KW - E-books KW - taxation, economics, taxes, current tax system, united states of america, american politics, usa, progressive policy, nation, national, sales, supplemental, percentages, returns, changes, proposal, social values, government, governance, politicians, spendings, class teamwork, political science, law, complexity, complicated, new ideas. UR - https://www.unicat.be/uniCat?func=search&query=sysid:12924630 AB - Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and "flat" means "more" for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A "fair not flat" tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under McCaffery's system, a family of four would pay no tax on their first ER -