Tax Reform Proposals

"The Case for a Flat Tax" (by Congressman Dick Armey): A case for a flat tax (by an author of a proposed flat tax bill).
"Challenges and Pitfalls of Comprehensive Tax Reform" (by Robert J. Shapiro): A discussion of the possible costs and benefits and benefits associated with comprehensive tax reform.
A Debate on the Flat Tax: A summary of a debate between Richard A. Gephardt and Jack Kemp that took place on February 28, 1996 at the American Enterprise Institute.
"The Economic Effects of Comprehensive Tax Reform" (by Congressional Budget Office): A Congressional Budget Office study of alternative proposals for tax reform.
"Falling Flat: The Dubious Case for the Flat Tax" (by Max. B. Sawicky): An essay that finds flaws in recent flat tax proposals.
"Should We Tax Consumption, and If So, How?" (by Laurence J. Kotlikoff): A discussion of several consumption-based taxes (including Kotlikoff's own proposal for an "Electronic Consumption Tax").
"Tax Reform: Reconciling Economic Growth and Fairness" (by Murray Weidenbaum): This article, written by a former chair of the Council of Economic Advisors, discusses the progressivity and incentive effects of several alternative tax structures.