AICPA (2001). Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (Report No. 1). New York: American Institute of Certified Public Accountants.
Bressler, M.S. Bressler, L. & Serrato, D. (2010).Tax reform and small business: the potential impact of flat tax legislation. Research in Business Economic Journal.
Brown, P. (2013). Progressive U.S. Tax Code is an Illusion, Targeted News Service [Washington, D.C] 14 Jan 2013.
Bureau of Labor Statistics (2013). Tax Rates . Bureau of Labor Statistics, USA.
Gale, W.G. (1996). Business Taxes and the Flat Tax. Brookings Reviews.
Gaddy, C.G., and Gale, W.G. (2005). Demythologizing the Russian Flat Tax, Tax Notes
International, 14, pp. 983 -- 88.
Hagopian, K. (2011). The Inequity of the Progressive Income Tax, Policy Review, no. 166.
Hall, R.E. & Rabushka, A.(2007). The Flat Tax (Second Edition). Chicago, Hoover Institution Press .
Hartman, D.A. (2009). Does Progressive Taxation Redistribute Income? Institute for Policy Innovation: Policy Report #162.
KPMG (2013). Corporate Tax Rates Table, KPMG International.
Larsen, Thomas, (2006).A Flat Tax in Denmark?" IB Revija, Vol. XXXX, pp. 111 -- 17.
Martinez-Vazque, J. & Timofee, A. (2011). Propensity to Invest and the Additionality of Capital Transfers: A Country Panel Perspective, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.
Mun, H.S. Kevin, J.S. (1998). Revenue, progressivity, and the flat tax. Contemporary Economic Policy,16(1): 85-97.
Nellen, A. (2006). Ten Principles of Good Tax Policy, Lucas College and Graduate School of Business. San Jose University.
Piketty, T & Saez, E. (2006). How Progressive is the U.S. Federal Tax System. A Historical and International Perspective. National Bureau of Economic Research, Working Paper.
Seldon, B.J. (?1996). The Economic Effects of a Flat Tax, National Center for Tax Analysis.
Weller, C.E. & Rao, M. (2008). Can Progressive Taxation Contribute to Economic Development? Political Economy and Research Institute.
Collins, Anthony. Slash and Earn. Legal Week. 2005. Retrieved from http://www.legalweek.com/ViewItem.asp?id=24219 Accessed 25 August, 2005
Evans, Anthony J. Flat Tax: Ideas and Interest. Open Republic: July / August / September
2005. Retrieved from http://www.openrepublic.org/open_republic/20050619_publication_no1_vol1/articles_papers_formatted/20050619_flat_tax.htm Accessed 27 August, 2005
Flat tax. 1 March, 2005. Retrieved from http://www.euractiv.com/Article?tcmuri=tcm:29- 136190-16& type=LinksDossier Accessed 25 August, 2005
Flat Tax. Retrieved from http://www.absoluteastronomy.com/encyclopedia/f/fl/flat_tax.htm
Accessed 27 August, 2005
Mach, Petr. Flat Tax and Tax Competition. Transatlantic Tax Roundtable. 30 May, 2005.
Retrieved from http://petrmach.cz/cze/prispevek.php?ID=248
Accessed 26 August, 2005
Mikule, Martin. Can the Czech Republic expect sweeping tax cuts? 20 January, 2005.
Retrieved from http://www.radio.cz/en/article/62512 Accessed 25 August, 2005
Mirek Topolanek joined by ODS foreign partners supporting the introduction of a flat tax in the Czech Republic. 2 May, 2005. Retrieved from http://www.ods.cz/eng/policy/new.php?ID=188 Accessed 25 August, 2005
Mitchell, Daniel J. Viewpoints: Eastern Europe's Flat Tax Revolution. 14 March, 2005.
Retrieved from http://www.freedomandprosperity.org/mitchell6.pdf
Accessed 26 August, 2005
Vecernik, Jiri; Stepankova Petra. Redistribution of Income through Taxes and Benefits in the Czech Republic between 1989 and 2000 and Beyond: Observation and Simulation. Paper Prepared for the 27th General Conference of The International Association for Research in Income and Wealth Stockholm, Sweden. August 18 -- 24, 2002. Retrieved from http://www.h.scb.se/scb/Projekt/iariw/program/7BRedistributionThroughTaxes.pdf Accessed 26 August, 2005
Gale, William G. (1999) Flat Tax. The Brookings Institute 1 Oct 1999. Online available at: http://www.urban.org/UploadedPDF/1000530.pdf
Forbes, Steve (2005) Flat Tax Revolution: Using a Postcard to Abolish the IRS. Regenery Publishing 2005.
Paulus, Alari, and Peichl, Andreas (2008) Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives. Institute for the Study of Labor (IZA) Discussion Paper No. 3721. Online available at: http://ftp.iza.org/dp3721.pdf
McGrath, Jane (2009) What's the Difference Between a Flat Tax and a Fair Tax? How Stuff Works, 2009. Online available at: http://money.howstuffworks.com/personal-finance/personal-income-taxes/flat-tax-fair-tax1.htm
Hall, Robert Ernest and Rabushka, Alvin (1995) The Flat Tax. Hoover Press, 1995.
Auerbach, Alan J. (1997). The Future of Fundamental Tax Reform. AEA Papers and Proceedings 87, 2: 143-46.
Boessenkool, Ken, Herb Grubel, and Jim Silye (1995). A Flat Tax for Canada. Unpublished paper presented to the Flat Tax Conference (the Fraser Institute), Toronto.
Bradley, Bill (1984). The Fair Tax. New York: Pocket Books.
Branch, Ben. (2004). The Flat Tax: How to Fix it. University of Massachusetts.
Carroll, Robert, Dougals Holtz-Eakin, Mark Rider, and Harvey S. Rosen (1998). Entrepreneurs, Income Taxes and Investment. Working Paper 6374. Cambridge, MA: National Bureau of Economic Research.
Drache, Arthur (2000). This Tax Concept Deserves to Fall Flat. Financial Post (February 8): D4.
Emes, Joel, and Michael Walker (1999). Tax Facts 11. Vancouver: The Fraser Institute.
Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Hall, Robert. Rabushka, Alvin. (1985). The Flat Tax. Stanford: Hoover Press.
Hall, Robert. Rabushka, Alvin. (1995). The Flat Tax, 2d. Edition. Stanford: Hoover Press.
Kerr, Roger. (October 8, 2004). The Case for a Flat Tax. Otago Daily Times.
Kesselman, Jonathan R. (1998). Tax Cuts for Growth and Fairness. Policy Options (December): 13-16.
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.
Rabushka, Alvin. (1997). The Flat Tax. McGraw-Hill Paper.
Tax Foundation (U.S.) (1985). Flatter Taxes and Fatter Bases. Washington, DC: Tax Foundation.
The Economist. (April 14, 2005). The Flat Tax revolution. The Economist.