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Sources list for TAX MEMO: Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.Flat Tax System Tax Evasion. (n.d.). Retrieved November 26, 2005, from http://en.wikipedia.org/wiki /Tax_evasion#Tax_evasion.html Tax Evasion. (n.d.). Retrieved November 26, 2005, from http://en.wikipedia.org/wiki /Tax_evasion#Tax_evasion.html Penal Law Reforms Mitchell, Daniel J. (1997a). Flat-tax or Sales Tax? A Win-Win Choice for America. Washington, DC: Heritage Foundation. Digital document available on the Internet at www.heritage.org. Flat Tax System Minarik, Joseph, Semantics of the flat rate tax and tax reform. 1995. Cato Journal, vol. 5, no. 2. The Flat Tax Rate Altman, Daniel. "What If a Sales Tax Were the Only Tax?" The New York Times (17 Oct 2004), p. B5. Taxation
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