![Media Name: cato-journal-v5n2.jpg](/sites/cato.org/files/styles/serial_cover_phone/public/serials/covers/cato-journal/cato-journal-v5n2.jpg?itok=jXdsJmTk) # Fall 1985 Vol. 5 No. 2 The Principles and Politics of Tax Reform ##### Articles #### [Introduction: The Principles and Politics of Tax Reform ](/cato-journal/fall-1985/introduction-principles-politics-tax-reform) By [James A. Dorn](https://www.cato.org/people/james-dorn) #### [Normative and Positive Foundations of Tax Reform ](/cato-journal/fall-1985/normative-positive-foundations-tax-reform) By Richard E. Wagner #### [Comment on Normative and Positive Foundations of Tax Reform ](/cato-journal/fall-1985/comment-normative-positive-foundations-tax-reform) By Thomas J. DiLorenzo #### [Is the Flat Tax a Radical Idea? ](/cato-journal/fall-1985/flat-tax-radical-idea) By [James D. Gwartney](https://www.cato.org/people/james-gwartney) and James Long #### [Comment on Is the Flat Tax a Radical Idea? ](/cato-journal/fall-1985/comment-flat-tax-radical-idea) By Dwight R. Lee #### [Semantics of the Flat Rate Tax and Tax Reform ](/cato-journal/fall-1985/semantics-flat-rate-tax-tax-reform) By Joseph J. Minarik #### [Comment on Semantics of the Flat Rate Tax and Tax Reform ](/cato-journal/fall-1985/comment-semantics-flat-rate-tax-tax-reform) By [Richard L. Stroup](https://www.cato.org/people/richard-stroup) #### [The Economics and Politics of Tax Reform ](/cato-journal/fall-1985/economics-politics-tax-reform) By Richard Gephardt #### [The Route to a Progressive Flat Tax ](/cato-journal/fall-1985/route-progressive-flat-tax) By Robert Hall and [Alvin Rabushka](https://www.cato.org/people/alvin-rabushka) #### [Comment on The Route to a Progressive Flat Tax ](/cato-journal/fall-1985/comment-route-progressive-flat-tax) By Eric W. Cook #### [A Fair, Simple, and Pro-Growth Tax Reform ](/cato-journal/fall-1985/fair-simple-pro-growth-tax-reform) By Jack Kemp #### [President Reagan’s Modified Flat Tax: Analysis and Comparison ](/cato-journal/fall-1985/president-reagans-modified-flat-tax-analysis-comparison) By Manuel H. Johnson #### [The Flat Tax, Negative Tax, and VAT: Gaining Progressivity and Revenue ](/cato-journal/fall-1985/flat-tax-negative-tax-vat-gaining-progressivity-revenue) By Ray E. Canterbery, Eric W. Cook, and Bernard A. Schmitt #### [Comment on The Flat Tax, Negative Tax, and VAT: Gaining Progressivity and Revenue ](/cato-journal/fall-1985/comment-flat-tax-negative-tax-vat-gaining-progressivity-revenue) By John B. Egger #### [Some International Comparisons of Supply-Side Tax Policy ](/cato-journal/fall-1985/some-international-comparisons-supply-side-tax-policy) By [Alan Reynolds](https://www.cato.org/people/alan-reynolds) #### [Federal Tax Reform: Lessons from the States ](/cato-journal/fall-1985/federal-tax-reform-lessons-states) By Richard K. Vedder #### [Comment on Federal Tax Reform: Lessons from the States ](/cato-journal/fall-1985/comment-federal-tax-reform-lessons-states) By Randall G. Holcombe #### [Impact of Federal Tax Reform on State-Local Finances ](/cato-journal/fall-1985/impact-federal-tax-reform-state-local-finances) By Thomas R. Dye #### [Comment on Impact of Federal Tax Reform on State-Local Finances ](/cato-journal/fall-1985/comment-impact-federal-tax-reform-state-local-finances) By Susan B. Hansen #### [Public Choice Perspectives on the Flat Tax Follies ](/cato-journal/fall-1985/public-choice-perspectives-flat-tax-follies) By Thomas S. McCaleb #### [Comment on Public Choice Perspectives on the Flat Tax Follies ](/cato-journal/fall-1985/comment-public-choice-perspectives-flat-tax-follies) #### [Why Not a True Flat Rate Tax? ](/cato-journal/fall-1985/why-not-true-flat-rate-tax) By Edgar K. Browning and Jacquelene M. Browning #### [Comment on Why Not a True Flat Rate Tax? ](/cato-journal/fall-1985/comment-why-not-true-flat-rate-tax) By Pamela P. Peterson #### [Abolishing the Postal Monopoly: A Comment ](/cato-journal/fall-1985/abolishing-postal-monopoly-comment) By Douglas K. Adie #### [*Deregulating the Airlines* by Elizabeth E. Bailey, David R. Graham, and Daniel P. Kaplan](/cato-journal/fall-1985/deregulating-airlines-elizabeth-e-bailey-david-r-graham-daniel-p-kaplan) By Con Hitchcock ##### Book Review ##### [*Privatizing Federal Spending: A Strategy to Reduce the Deficit* by Stuart M. Butler](/cato-journal/fall-1985/privatizing-federal-spending-strategy-reduce-deficit-stuart-m-butler) By E. S. Savas ##### [*Blueprints for Basic Tax Reform, 2d ed.* by David F. Bradford and the U.S. Treasury Tax Policy Staff](/cato-journal/fall-1985/blueprints-basic-tax-reform-2d-ed-david-f-bradford-us-treasury-tax-policy) By John B. Egger ##### [*Theology, Third World Development and Economic Justice* by Walter Block and Donald Shaw](/cato-journal/fall-1985/theology-third-world-development-economic-justice-walter-block-donald-shaw) By Robert A. 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