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Understanding the Tax Reform Debate: Background, Criteria, and Questions
This September 2005 report provides background information about the U.S. tax system and proposals for its reform, such as value-added taxes (VAT), personal consumption tax, the flat tax, and income tax system reform. Includes key questions, a bibliography, statistical charts and graphs, and a glossary. Opens directly into a PDF file. From the U.S. Government Accountability Office (GAO), which is "commonly called the investigative arm of Congress or the congressional watchdog, [and] is independent and nonpartisan."
http://www.gao.gov/new.items/d051009sp.pdf
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