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Distributional Effects of Substituting a Flat-Rate Income Tax and a Value-Added Tax for Current Federal Income, Payroll and Excise Taxes [i] (April 1992)

handle is hein.congrec/cbo10273 and id is 1 raw text is: DISTRIBUTIONAL EFFECTS OF SUBSTITUTING A FLAT-RATE INCOME TAX AND A VALUE-ADDED TAX FOR CURRENT FEDERAL INCOME, PAYROLL, AND EXCISE TAXES April 1992 11 I I II I I I F Il 1 I CONGRESSIONAL BUDGET OFFICE SECOND AND D STREETS, S.W. WASHINGTON. D.C. 20515 CBO STAFF MEMORANDIUM

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