![]() ![]() The space he allocated to the flat tax as compared to the space allocated to it by the supply-siders, as well as his attention to the size of the tax take rather than the shape of the tax schedule, suggests a significant difference in priority and perspective. In explaining Why Government Doesn’t Work (1995), Harry Browne offers a flat tax as part of the fix, but he devotes barely more than a page to this issue. Libertarians, many of whom get their economics from the Austrian school and eschew the Republican label, also tend to favor a single rate. Michael Evans made the case for the flat tax in his Truth About Supply-Side Economics (1983) Robert Hall and Alvin Rabushka have made it twice in their book-length treatment of The Flat Tax (19). In modern American politics, advocating a flat tax is the surest way of labeling yourself as a supply-sider, a Jack Kemp/Steve Forbes Republican. He wishes to thank David Laband, Jim Long, and Leland Yeager for helpful comments. Garrison is professor of economics at Auburn University. ![]()
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