This paper has two purposes: to establish that the most frequently proposed form of value-added tax is really a proportional income tax rather than, as it is popularly seen, an inflationary, regressive sales tax; and to propose that this value-added tax be adopted as an alternative to all...

The ratification of the federal income tax amendment was the product of two contemporaneous and interrelated movements that swept the United States during the first two decades of the twenti- eth century. The first was what Clifton K. Yearley has styled the “revolution in...

The history of taxation from the earliest ages has been the history of the attempts of one class to make other classes pay the expenses, or an undue share of the expenses, of the Govern- ment. Aristocrats have always been trying to shift the taxes on to the people, and the people on to the...