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Simplifying Tax Systems: The Case for Flat Taxes
April 2005 article that discusses the development and operation of flat tax systems for taxation of personal income. The article notes that "pioneered in eastern Europe, flat tax systems seem to work because they are simple." Includes a list of rates for selected countries and information about the U.S. interest in adopting a form of this tax system. From the website for The Economist magazine.
http://www.economist.com/displaystory.cfm?story_id=3860731
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