Bài giảng Phân tích thuế - Chương 8. Fundamental Tax Reform

Name: Bài giảng Phân tích thuế - Chương 8. Fundamental Tax Reform
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This final lesson discusses fundamental tax reform: What are the motivations for moving to a low-rate, broad-based tax system? What are the political and economic barriers to such reform? What would be the effects of a consumption tax? What are the effects of a flat income tax?