Four Conservative Tax Plans with Equivalent Economic Results
Over the past three decades, conservatives have proposed four different types of consumption taxes: A national sales tax, A business transfer tax, The Hall–Rabushka–Armey–Forbes flat tax, and The “new flat tax,” also known as an expenditure tax, consumed income tax, inflow-outflow tax, or cash flow tax. Few understand that, despite their administrative differences, they are economically equivalent consumption taxes.[1]
Source: heritage.org