100 Million Unnecessary Returns A Simple, Fair, and Competitive Tax Plan for the United States Michael J. Graetz

To most Americans, the United States tax code has become a vast and confounding puzzle. Graetz, one of the world's leading tax policy experts, offers "the most interesting [tax] plan I've seen" (David Ignatius, Washington Post). Now in paperback, his plan would eliminate the income tax for most Americans and replace it with a value-added tax that would be levied on goods at each stage of exchange, from the producer to the consumer.

Michael J. Graetz is Justus S. Hotchkiss Professor of Law, Yale University, and he publishes frequently on the subject of federal taxation. He has served as Assistant to the Secretary and Special Counsel at the Treasury Department, as Treasury Deputy Assistant Secretary for Tax Policy, and as a member of the Commissioner's Advisory Group of the Internal Revenue Service.

"'The most interesting tax plan I've seen.' David Ignatius, The Washington Post"