November 17, 1997

The recently concluded Congressional hearings on Internal Revenue Service abuses accomplished something that two presidential campaigns couldn't: they tipped the taxation "fairness" issue in favor of the flat-income or national-sales tax movement. Neither former-California Gov. Jerry Brown nor Steve Forbes could convincingly counter the static analysis of flat tax opponents which showed the rich would get a disproportionate share of relief under their flat tax proposals. Though they correctly argued the lower tax rate would bring higher economic growth and would thus benefit everyone, they couldn't muster the necessary "hard evidence" to support their fairness argument.

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