1981, researchers of American Stanford University Robert E. Hall and Alvin Rabushka have brought forward the scheme of the reform which name is "The Flat Tax". They think the best method of solving the problem that the current tax system appears is to reduce the tax rate, widen the base of tax, simplify the tax system and make tax more neutral and efficient.
The feasibility owing to his politics of "The Flat Tax" suggestion does not also get accepting of extensive in the world, only the Jamaica (1986) puts into effect with Russia (2001), etc, a small number of nations with the district, and these nations but are correct with the implementation effect of district, the particularly Russia sees from now on, and its tax system is reformed being said to gain the success.
The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements.
During the Agrarian revolutionary and Anti-Japan war, the governments designed and developed the agrarian flat tax and successfully accumulated much experience which was important to the tax-fee reform.
Without disturbing social optimality, the maintenance subsidy can be financed with either a flat tax or a tax that is proportional to the land value or the cost of the improvement.
This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income.
The analysis suggests that simple tax systems (such as a flat tax or a broadly based tax without special provisions) are not compatible with vigorous political competition.
During the Agrarian revolutionary and Anti-Japan war, the governments designed and developed the agrarian flat tax and successfully accumulated much experience which was important to the tax-fee reform. As the aim to the reform is to lighten the burden on the peasants, the author claims that we should deepen the reform based on the experience.
National Ministry of Finance declared a notice which abolished the differential tariff between grains liquor and potato liquor and worked out 20 % flat tax rate. Such change would relieve the tax burden of liquor enterprises and was helpful for rational development of traditional pure grain liquor by solid fermentation, the normalization of the production and the management of liquor-making industry, and the inheritance and innovation of traditional fermentation techniques. The change was ...