NZBR Perspectives
No. 140 November 2007
Flat World, Flat Taxes
By Daniel J Mitchell
23 November 2007
Fifteen years ago, advocates of the flat tax had lots of supporting theory, but very little firm data. Milton Friedman
had championed the flat tax, and Alvin Rabushka and Robert Hall of the Hoover Institution authored an elegant book
detailing how a flat tax would work, but the political establishment largely ignored these efforts.
This article was first published in The American online on 27 April 2007
Articles in the Perspectives series plus a large library of books, studies, speeches, articles and DVDs on a wide range of public policy issues can
be found at www.nzbr.org.nz
Related studies and commentary:
Personal Income Tax in New Zealand: Who Pays and is Progressive Taxation Justified?
A paper published by the New Zealand Business Roundtable
March 2005
By Sinclair Davidson
The Case for a Flat Tax
A lecture given by Richard A Epstein to a New Zealand Business Roundtable audience
5 August 2004
Listen to Venus
A speech given to the Hong Kong New Zealand Business Association
30 July 2003
By Roger Kerr
Submission on the Tax Review 2001 Issues Paper
A submission by the New Zealand Business Roundtable
July 2001
Submission on the Tax Review 2001
A submission by the New Zealand Business Roundtable
March 2001
ENDS