Here's the book that started the flat tax debate back in 1985, updated in an edition for the 1990s Robert Hall and Alvin Rabushka present their plan as fair, efficient, simple, and workable All income in the United States would be taxed once at the rate of 19 percent, and there would be generous allowances for families This system and its postcard-sized оеыщю tax form would wipe out $100 billion in annual compliance costs and demolish the Washington culture of lobbyists, whose entire industry depends upon tampering with the rules of free enterprise.  SpillanISBN 0817993126.