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NZBR Perspectives - No. 140 November 2007

NZBR Perspectives

No. 140 November 2007

Flat World, Flat Taxes
By Daniel J Mitchell
23 November 2007
Fifteen years ago, advocates of the flat tax had lots of supporting theory, but very little firm data. Milton Friedman had championed the flat tax, and Alvin Rabushka and Robert Hall of the Hoover Institution authored an elegant book detailing how a flat tax would work, but the political establishment largely ignored these efforts.
Click here to read article.

This article was first published in The American online on 27 April 2007
Articles in the Perspectives series plus a large library of books, studies, speeches, articles and DVDs on a wide range of public policy issues can be found at

Related studies and commentary:

Personal Income Tax in New Zealand: Who Pays and is Progressive Taxation Justified?
A paper published by the New Zealand Business Roundtable
March 2005
By Sinclair Davidson
[Full text]

The Case for a Flat Tax
A lecture given by Richard A Epstein to a New Zealand Business Roundtable audience
5 August 2004
[Full text]

Listen to Venus
A speech given to the Hong Kong New Zealand Business Association
30 July 2003
By Roger Kerr
[Full text]

Submission on the Tax Review 2001 Issues Paper
A submission by the New Zealand Business Roundtable
July 2001
[Full text]

Submission on the Tax Review 2001
A submission by the New Zealand Business Roundtable
March 2001
[Full text]


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