He advocated a single 19% tax rate on all income (including, flat-taxers take note, on capital gains).

ECONOMIST: The

Costa Rica's government has sent bills to congress that would tax money earned abroad, levy the sales tax on services as well as goods, and introduce a single form for income tax.

ECONOMIST: Central America (2)

You could literally fill out a federal income tax return on a single page.

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Had they remained single, neither Howard nor Beth would have each pay tax on their ordinary income at a maximum rate of 33%, and all of their dividend income would be taxed at 15%.

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He has advocated a simple two-rate personal income tax system, under which individual taxpayers could fill out their returns on a single sheet of paper.

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This levy would repeal nearly all federal taxes (including the income tax and the payroll tax) and replace them with a single-rate national sales tax on the purchase of all goods and services.

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The Bush Administration's proposed new savings accounts are a step--a remarkably bold one--toward a radical tax change in the U.S. This revolution is moving toward what I and others have long advocated: a flat tax--an income tax system with a single rate that would apply after a high threshold and that would exempt levies on capital gains, dividends and interest.

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