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The Cost of Smoking
Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Flat Tax System
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Penal Law Reforms
Wagner, Richard E. "Transfer taxes sap vitality from America's economy - estate taxes and transfer of property rules". Insight on the News, Spt 27, 1993
Paying Taxes
Minarik, Joseph, Semantics of the flat rate tax and tax reform. 1995. Cato Journal, vol. 5, no. 2.
The Flat Tax Rate
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