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1

Feenberg, Daniel. The alternative minimum tax and effective marginal tax rates. National Bureau of Economic Research, 2003.

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2

Feenberg, Daniel. The alternative minimum tax and effective marginal tax rates. Massachusetts Institute of Technology, Dept. of Economics, 2003.

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3

David, Dunn. Analyzing taxes on business income with the marginal effective tax rate model. World Bank, 1990.

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4

Creedy, John. A tax package to reduce the marginal rate of income tax and the wage of trade unions. University of Melbourne,Dept. of Economics, 1988.

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5

Easterly, William Russell. Marginal income tax rates and economic growth in developing countries. Country Economics Dept., World Bank, 1992.

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6

Saez, Emmanuel. Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications. National Bureau of Economic Research, 2004.

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7

Saez, Emmanuel. Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications. National Bureau of Economic Research, 2004.

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8

Kotlikoff, Laurence J. Would the FairTax raise or lower marginal and average tax rates. National Bureau of Economic Research, 2005.

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9

S, Feldstein Martin. The effect of marginal tax rates on taxable income: A panel study of the 1986 tax reform act. National Bureau of Economic Research, 1993.

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10

G, Gale William, and Weiner David 1959-, eds. Six tax laws later: How individuals' marginal federal income tax rates changed between 1980 and 1995. Macroeconomic Analysis and Tax Analysis Divisions, Congressional Budget Office, 1998.

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11

Library of Congress. Congressional Research Service, ed. The Tax Reform Act of 1986 (H.R. 3838): Effective versus statutory marginal tax rates. Congressional Research Service, Library of Congress, 1986.

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12

Macdonald, Douglas A. Selected state tax rates in the U.S. and business and household tax burdens in selected western states, 1986-87: Top marginal income tax rates. Economic & Statistical Unit, Utah State Tax Commission, 1988.

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13

Saez, Emmanuel. The effect of marginal tax rates on income: A panel study of 'bracket creep'. National Bureau of Economic Research, 1999.

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14

Saez, Emmanuel. The elasticity of taxable income with respect to marginal tax rates: A critical review. National Bureau of Economic Research, 2009.

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15

Diamond, Peter A. Optimal income taxation: An example with a U-shaped pattern of optimal marginal tax rates. Dept. of Economics, Massachusetts Institute of Technology, 1994.

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16

United States. Congress. House. Committee on Ways and Means. and United States. Congress. Joint Committee on Taxation., eds. Present law and analysis relating to individual effective marginal tax rates: Scheduled for a public hearing by the House Committee on Ways and Means on February 4, 1998. U.S. G.P.O., 1998.

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17

United States. Congress. Joint Committee on Taxation, ed. Overview of present law and economic analysis relating to marginal tax rates and the president's individual income tax rate proposals: Scheduled for a public hearing before the Senate Committee on Finance on March 7, 2001. Joint Committee on Taxation, 2001.

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18

United States. Congress. Senate. Committee on Finance. Tax reform options: Marginal rates on high-income taxpayers, capital gains, and dividends : hearing before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, first session, September 14, 2011. U.S. G.P.O., 2011.

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19

Library of Congress. Congressional Research Service, ed. Flat rate tax proposals. Congressional Research Service, Library of Congress, 1992.

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20

Bickley, James M. Flat tax proposals and fundamental tax reform: An overview. Congressional Research Service, Library of Congress, 2000.

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21

Bickley, James M. Flat tax proposals and fundamental tax reform: An overview. Congressional Research Service, Library of Congress, 2003.

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22

Phillips, Martha H. Implications of tax alternatives for families: How ten families fare under five tax proposals. Women's Research and Education Institute, 1985.

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23

Bickley, James M. Flat tax proposals: An overview. Congressional Research Service, Library of Congress, 1996.

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24

United States. Congress. House. Committee on Ways and Means., United States. Congress. Senate. Committee on Finance., and United States. Congress. Joint Committee on Taxation., eds. Tax reform proposals: Rate structure and other individual income tax issues. U.S. G.P.O., 1985.

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25

United States. Congress. House. Committee on Ways and Means., United States. Congress. Senate. Committee on Finance., and United States. Congress. Joint Committee on Taxation., eds. Tax reform proposals: Rate structure and other individual income tax issues. U.S. G.P.O., 1985.

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26

Mitchell, Daniel. The flat tax: Freedom, fairness, jobs, and growth. Regnery Pub., 1996.

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27

Andrews, Dayna B. Value-added tax (VAT) and flat tax proposals. Nova Science Publishers, 2011.

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28

1968-, Emes Joel, and Fraser Institute (Vancouver, B.C.), eds. Flat tax: Principles and issues. Fraser Institute, 2001.

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29

Judd, Kenneth L. The optimal tax rate for capital income is negative. National Bureau of Economic Research, 1997.

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30

Honohan, Patrick. The marginal social cost of taxation in Ireland. University CollegeDublin, Centre for Economic Research, 1986.

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31

Ivanova, Anna. The Russian flat tax reform. International Monetary Fund, Fiscal Affairs Dept., 2005.

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32

Hicko, Scott E. The flat tax: Why it won't work for America. Addicus Books, 1996.

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33

United States. Congress. House. Committee on Ways and Means. and United States. Congress. Joint Committee on Taxation., eds. Description and analysis of proposals to replace the federal income tax: Scheduled for public hearings before the Committee on Ways and Means on June 6-8, 1995. U.S. G.P.O., 1995.

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34

Hultberg, Nelson. Why we must abolish the income tax and the IRS: A special report on the national sales tax. AFR Publications, 1997.

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35

Bernier, Maxime. Pour un taux unique d'imposition: Pour en finir avec le mythe des taux progressifs. Editions Varia, 2003.

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36

United States. Congress. Joint Committee on Taxation., ed. Discussion of issues relating to "flat" tax rate proposals: Scheduled for a public hearing before the Senate Committee on Finance. U.S. G.P.O., 1995.

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37

Keen, Michael. The " flat tax(es)": Principles and evidence. International Monetary Fund, Fiscal Affairs Dept., 2006.

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38

Mills, Dennis. The single tax: Fair and simple for all Canadians. Hemlock Press, 1990.

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39

Langius, Jamie. A California flat tax for real middle class relief. Assembly Publications Office, 1996.

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40

Langius, Jamie. A California flat tax for real middle class relief. Assembly Publications Office, 1996.

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41

Rabushka, Alvin. A simplified tax system: The option for Mexico. Hoover Institution on War, Revolution, and Peace, Stanford University, 1993.

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42

United States. Congress. House. Committee on Small Business. Subcommittee on Taxation and Finance. Fundamental tax changes needed to unleash America's small businesses: Hearings before the Subcommittee on Taxation and Finance of the Committee on Small Business, House of Representatives, One Hundred Fourth Congress, second session, Indianapolis, IN, February 9, 1996; Mentor, OH, March 25, 1996; Seattle, WA, April 3, 1996. U.S. G.P.O., 1996.

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43

Stokey, Nancy L. Growth effects of flat-rate taxes. National Bureau of Economic Research, 1993.

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44

Dungan, D. Peter. The sensitivity of the corporate income tax to the statutory rate. The Committee, 1997.

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45

Cahill, Sean Andrew. Corporate income tax rate database: Canada and the provinces, 1960-2005. Research and Analysis Directorate, Strategic Research, Agriculture and Agri-Food Canada, 2007.

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46

United States. Congress. Senate. Committee on Finance. Flat tax proposals: Hearings before the Committee on Finance, United States Senate, One Hundred Fourth Congress, first session, April 5 and May 18, 1995. U.S. G.P.O., 1995.

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47

Alan, Talley Louis, and Library of Congress. Congressional Research Service, eds. Tax rate increases during the Reagan and Bush administrations, 1981-89. Congressional Research Service, Library of Congress, 1990.

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48

Alan, Talley Louis, and Library of Congress. Congressional Research Service, eds. Tax rate increases during the Reagan and Bush administrations, 1981-89. Congressional Research Service, Library of Congress, 1990.

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49

Fuest, Clemens. Is a flat tax feasible in a grown-up welfare state? IZA, 2007.

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50

Business, United States Congress House Committee on Small. The Kemp Commission recommendations: A small business perspective : hearing before the Committee on Small Business, House of Representatives, One Hundred Fourth Congress, second session, Washington, DC, April 17, 1996. U.S. G.P.O., 1996.

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