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- Flat tax - A flat tax (short for flat rate tax) is a tax maneuver with a constant rate. Usually this would refer to household income, and possibly corporate profits as well, being taxed at one marginal rate.
- Alvin Rabushka - Alvin Rabushka is an economist best known for his work on taxation and transition economies. Together with Robert Hall, he wrote a detailed flat tax plan known as the Hall-Rabushka flat tax.
- Community Charge - The Community Charge, popularly known as the "poll tax", was a system of taxation introduced to fund local government in the United Kingdom in the late 1980s. It provided for a single flat-rate per-capita tax on every working adult, at a rate set by the local authority.
- Taxation in Peru - The Income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria, best known as SUNAT. This country uses a system of progressive taxation on personal income, and a flat rate tax on business income.
- Efficient Taxation of Income - The Efficient Taxation of Income is an approach to taxation that would apply different tax rates for property-type income and earned income from work. Earned income would be taxed at a flat rate of 10%, while property-type income would be taxed at 30%.