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38 Review May, Joel Slemrod and Shlomo Yitzhaki On Choosing A Flat-rate income tax system National Tax Journal Vol.36.No PHP Vol.15.No June, Pechman,J.A. 1959, What Would a Comprehensive Individual Income Tax Yield? U.S, Congress, Committee on Ways and Means, Tax Revision Compendium, Compendium of Papers on Broadening the Tax Base. Washington,D.C;GPO,1959. Pechman,J.A. 1957, Erosionof the Individual Income Tax, National Tax Journal, March Pechman, J.A Comprehensive Income Taxation Washington, D.C; The Brookings Institution. Pechman, J.A Who Paid The Taxes, ? Brookings Institution. Pechman,J.A1988. Robert E.HallAlvin Rabushka, 1995 The Flat Tax second edition Hoover Institution Press. -38-

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