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	3	Sources list for FREE RESEARCH PAPER ON TAX ISSUES
	Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill. Flat Tax System Boyd T. 2002. Guide to the Tax Act of 2001: The Economic Growth and Tax Relief Reconciliation Act of 2001. Review of Business. Volume: 23. Issue: 1. Page Number: 33+. Progressive Taxation Tax Evasion. (n.d.). Retrieved November 26, 2005, from http://en.wikipedia.org/wiki/Tax_evasion#Tax_evasion.html Penal Law Reforms Mitchell, Daniel J. (1997a). Flat-tax or Sales Tax? A Win-Win Choice for America. Washington, DC: Heritage Foundation. Digital document available on the Internet at www.heritage.org. Flat Tax System Minarik, Joseph, Semantics of the flat rate tax and tax reform. 1995. Cato Journal, vol. 5, no. 2. The Flat Tax Rate