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The Hall–Rabushka flat tax is a fully developed flat tax on consumption designed by American economists Robert Hall and Alvin Rabushka at the Hoover Institution. Loosely speaking, Hall–Rabushka accomplishes this by taxing income and then excluding investment. An individual could file a Hall–Rabushka tax return on a postcard.〔Hall, Robert E. and Rabushka, Alvin. (''The Flat Tax'' ). Hoover Institution Press, 2007, p. vii〕 The Hall–Rabushka flat tax may include an exemption, which allows the tax to preserve progressivity. In the United States, extensive tax reform has not taken place since the Tax Reform Act of 1986, and like other tax reform, the flat tax has not advanced far in the U.S. political process. However, Eastern Bloc countries have generally embraced the flat tax after the fall of the Iron Curtain. Hall and Rabushka have consulted extensively in designing these flat taxes. Carly Fiorina recently threw her public support behind a 3-page tax plan that is largely believed to be based on this tax plan. CNN Money believes that Fiorina's plan will include a 19% flat tax for individuals and businesses' operating incomes.〔 CNNMoney (New York) ("Carly Fiorina wants a 3-page tax code" ). CNN Money, 2015i〕 ==See also== *Debates within libertarianism *FairTax *Flat tax *Land value tax *Single tax *Tax reform *Tax shift 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Hall–Rabushka flat tax」の詳細全文を読む スポンサード リンク
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