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dc.contributor.advisorMcKinney, Hannah J., 1955-
dc.contributor.authorSmetana, Andrew R.
dc.descriptioniv, 79 p.en_US
dc.description.abstractAlthough the United States has always consisted of a melting pot of different nationalities, the core values of this nation have remained the same no matter what the individual history of each citizen. An honest day's work for an honest day's wage is one of the values which have built the .United States into one of the leading nations of our world. Typical values like hard work, fairness and equality have given Americans a source of pride as citizens of this nation and have been ingrained in the hearts and minds of American citizens since the signing of the Declaration of Independence. Equality and fairness in the United States is evidenced in the rules implemented in athletic contests, the secret ballots of elections and lines formed in churches, schools and businesses throughout the country. In April of each year, these principles are tested by the United States income tax. To keep the income tax fair and equal is a challenge for Congress and the Internal Revenue Service (IRS). In order to try to maintain a fair tax system, the Federal government has created exemptions, deductions, credits and exclusions. All of these provisions have necessitated that the instruction booklet for the standard income tax form (1040) be over forty pages long. Within these forty pages lies the opportunity for tax lawyers, tax accountants and taxpaying citizens to find ways to avoid taxes. It also creates confusion in the IRS, allowing different branches of the IRS to provide different solutions for the same problem. In the eyes of many Americans who pay their taxes honestly, the current tax system is not just. Congress has attempted to solve the problems of the income tax by creating more rules and regulations and has policed this system by having the IRS audit individuals and businesses. After years of debate over the current income tax, some members of Congress have decided to propose a new tax system. This system would be fair, simple, and would generate the same revenue as the income tax. This system is called the flat-rate tax, or simply, the flat tax.en_US
dc.relation.ispartofKalamazoo College Economics and Business Senior Individualized Projects Collection
dc.relation.ispartofseriesSenior Individualized Projects. Economics and Business.;
dc.rightsU.S. copyright laws protect this material. Commercial use or distribution of this material is not permitted without prior written permission of the copyright holder.
dc.titleThe Flat Taxen_US
KCollege.Access.ContactIf you are not a current Kalamazoo College student, faculty, or staff member, email to request access to this thesis.

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  • Economics and Business Senior Individualized Projects [1120]
    This collection includes Senior Individualized Projects (SIP's) completed in the Economics and Business Department. Abstracts are generally available to the public, but PDF files are available only to current Kalamazoo College students, faculty, and staff.

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