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Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Flat Tax System
Tax Evasion. (n.d.). Retrieved November 26, 2005, from http://en.wikipedia.org/wiki/Tax_evasion#Tax_evasion.html
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
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
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