![]() ![]() This report provides an analysis of the key features of the Estonian income tax system-a simple, flat individual income tax combined with a distributed profits tax-and its potential effects if implemented in the United States.īy simplifying the federal tax code, the reform would substantially reduce compliance costs, potentially saving U.S. Other countries, such as Estonia, have proven that sufficient tax revenue can be collected in a less frustrating and more efficient way. ![]() The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. ![]()
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