A version of the flat-tax “postcard” proposed by Robert E. Hall and Alvin Rabushka (from The Flat Tax, 2nd ed.)

Flat-tax proposals and the charitable deduction

Debating their tax-reform plan first proposed in 1981, Hoover Institution’s Robert E. Hall and Alvin Rabushka write, “it is perverse to tax the typical American to subsidize these elite institutions,” referring to nonprofits favored by the wealthy. “But granting tax deductions for gifts is precisely such a subsidy.”

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