PUBLISHED:November 04, 2011

Income Tax Can Be Simplified Without Burdening Lowest Earners

GOP presidential candidates Herman Cain, Rick Perry, Newt Gingrich and Michelle Bachman have each proposed variations of a "flat" tax reform plan to simplify the tax code. The GOP hopefuls are expected to discuss the issue at their next debate on Nov. 9.

Lawrence Zelenak
Pamela B. Gann Professor of Law, Duke University.
Specializes in income tax, corporate tax and tax policy. Has written and researched extensively on the history of the federal income tax.  His publications include numerous articles on tax policy issues and a treatise on federal income taxation of individuals. 

Quote:"Taxpayers eager for tax simplification should be wary of Gov. Perry's flat tax proposal. It would produce some simplification, but its more significant effect would be to decrease sharply the tax burden on the wealthiest 1 percent of the population, while both increasing the deficit and increasing the tax burden on the bottom 60 percent of the income distribution."