Tax Law

Recent Posts

The Flat Tax is a VAT . . . in 90 Seconds
Posted on 4 Nov 2011 by Martin A. Sullivan

Republicans despise the value-added tax. But the flat tax they admire so much is nothing more than a value-added tax split into two parts. A value-added tax is a tax collected from business. The tax base is the difference between business receipts minus... Read More

Twelve Steps to Tax Reform
Posted on 11 Jan 2011 by Martin A. Sullivan

. . . . (1) Get conservatives to recognize tax expenditures as government spending. Relabel "tax expenditures." Call them "tax earmarks." . . . (2) Get conservatives to recognize base broadening as an alternative to a VAT. .... Read More

The Flat Tax is a VAT . . . in 90 Seconds
Posted on 4 Nov 2011 by Martin A. Sullivan

Republicans despise the value-added tax. But the flat tax they admire so much is nothing more than a value-added tax split into two parts. A value-added tax is a tax collected from business. The tax base is the difference between business receipts minus... Read More