The Redistribution of the Income Tax Burden Under A True Flat Tax Structure.
研究了真正单一税率（取消所有扣除和抵免）对所得税负担再分配的影响，发现该税制会将大量税负从富人转移给穷人，为税改方案提供比较基准。
Abstract Dissatisfaction with the present income tax system has fostered interest in changing to one based upon comprehensive income and a unitary rate. Many versions of such a tax have been proposed. This article focuses on a true flat tax, eliminating all exclusions, deductions, and credits. This system should achieve the maximum simplicity and impose the lowest unitary rate while raising roughly the same revenues as the current system. This study provides a panoramic picture of the redistributional impact of a true flat tax on all returns and families. The analysis consists of the construction of tables and three-dimensional computer representations contrasting the distribution of the tax burden under the current and flat structures. The results indicate that a true flat tax will transfer substantial taxes from the rich to the poor. Such findings are offered as a benchmark against which alternative tax reform proposals can be compared.