Amazon.com description: Product Description: This new and updated edition of The Flat Tax sets forth the flat-tax plan developed by Robert Hall and Alvin Rabushka, senior fellows at the Hoover Institution, who believe it is the most fair, efficient, simple, and workable plan on the table. The proposal taxes all income, once and only once, at a uniform low rate of 19 percent. It permits a tax-free allowance of $25,500 for family of four, thereby exempting many poor and lower-middle-income households from taxation. All wage earners would pay less tax than under the current system. The flat-tax plan tax returns can be filed on a postcard.

This flat-tax plan is not an academic abstraction. Hall and Rabushka have designed tax forms, rewritten the Internal Revenue Code, and worked out all the practical details. The plan has withstood the scrutiny of leading experts on taxation and has been enthusiastically endorsed by many of them. Both the New York Times and the Wall Street Journal have praised the flat tax. Both Republicans and Democrats have introduced it as bills in previous sessions of Congress.