Let's Revamp the Tax Code - But How?

Abstract

Gary S. Becker and Casey B. Mulligan point out that flatter and broader taxes tend to encourage bigger government because taxpayers offer less resistance to increases in flat tax rates than in rates of more onerous and less efficient forms of taxation. Any decline in the resistance of taxpayers leads to larger government budgets since an endless number of groups agitate for greater government support.

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Wall Street Journal. Wednesday, April 15, 1998. Page A22, column 4.