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Sources list for OPINION PAPER FLAT TAX:

Boessenkool, Ken, Herb Grubel, and Jim Silye (1995). A Flat Tax for Canada. Unpublished paper presented to The Flat Tax Conference (The Fraser Institute), Toronto.
Flat Tax System

Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Flat Tax System

Minarik, Joseph, Semantics of the flat rate tax and tax reform. 1995. Cato Journal, vol. 5, no. 2.
The Flat Tax Rate

Mitchell, Daniel J. (1997a). Flat-tax or Sales Tax? A Win-Win Choice for America. Washington, DC: Heritage Foundation. Digital document available on the Internet at www.heritage.org.
Flat Tax System

Higgins, Thomas. 1998. Flat rate tax: Great solution or grand delusion. Neopolitique. 23 March 2004. http://www.neopolitique.org/Np2000/ Pages/Essays/Articles/feb98-tax.html Higgins, Thomas. 1998. Flat rate tax: Great solution or grand delusion. Neopolitique. 23 March 2004. http://www.neopolitique.org/Np2000/ Pages/Essays/Articles/feb98-tax.html
The Flat Tax Rate

 

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