The number of flat tax countries and political jurisdictions now stands at 37, of which only 3 predate the publication of the Hall-Rabushka flat-tax plan that was first published in the Wall Street Journal on December 10, 1981. The full plan appears in our book The Flat Tax. The photo that appears below is my flag collection of flat-tax countries and jurisdictions save a few that I have been unable to locate in stick form.
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