Alvin Rabushka

David and Joan Traitel Senior Fellow, Emeritus
Biography: 

Alvin Rabushka is the David and Joan Traitel Senior Fellow, Emeritus at the Hoover Institution.

He is the author or coauthor of numerous books in the areas of race and ethnicity, aging, taxation, state and local government finances, and economic development. His books include Politics in Plural Societies (originally published in 1972 and reissued in 2008 with a foreword and epilogue); A Theory of Racial Harmony; The Urban Elderly Poor; Old Folks at Home; The Tax Revolt; The Flat Tax; From Adam Smith to the Wealth of America; Hong Kong: A Study in Economic Freedom; and the New China. Rabushka’s most recent publication is Taxation in Colonial America, which received Special Recognition as a 2009 Fraunces Tavern Museum Book Award.

He has published numerous articles in scholarly journals and in national newspapers. He has consulted for, and testified before, a number of congressional committees. In 1980, he served on President Ronald Reagan's Tax Policy Task Force.

Rabushka's books and articles on the flat tax (with Robert E. Hall) provided the intellectual foundation for numerous flat tax bills that were introduced in Congress during the 1980s and 1990s and the proposals of several presidential candidates in 1996 and 2000. He was recognized in Money magazine's twentieth-anniversary issue "Money Hall of Fame" for the importance of his flat tax proposal in bringing about passage of the Tax Reform Act of 1986. His pioneering work on the flat tax contributed to the adoption of the flat tax in Jamaica, Estonia, Latvia, Lithuania, Russia, Ukraine, Serbia, Romania, Bulgaria, Slovakia, the Czech Republic, Georgia, Mongolia, Mauritius, Montenegro, Macedonia, Albania, Kygyzstan, Kazakhstan, Belarus, Trinidad and Tobago, Pridnestrovie (Transdniestra), several Swiss Cantons, and the Federation of Bosnia and Herzegovina. He has also drafted flat tax plans for Austria, El Salvador, Guatemala, Mexico, Argentina, Chile, Canada, and Slovenia.

Rabushka received his AB in Far Eastern studies from Washington University (St. Louis) in 1962, followed by his MA and PhD degrees in political science from Washington University in 1966 and 1968. In 2007, he was honored as a distinguished alumnus of the School of Arts and Sciences at Washington University.

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Recent Commentary

Analysis and Commentary

U.S. and China: Which way?

by Alvin Rabushkavia Washington Times
Thursday, August 23, 2007

Current U.S. headlines about China trumpet dubious dog food and lead paint in toys...

Analysis and Commentary

Why Is Sound Energy Policy So Elusive?

by Alvin Rabushkavia Investor's Business Daily
Wednesday, August 15, 2007

The House of Representatives spent the end of July debating the effect of regulatory burdens on energy producers — and, thus, the prices consumers pay...

The Flat Tax
Books

The Flat Tax

by Robert E. Hall, Alvin Rabushkavia Hoover Institution Press
Monday, April 2, 2007

This new and updated edition of The Flat Tax sets forth the flat-tax plan developed by Robert Hall and Alvin Rabushka, senior fellows at the Hoover Institution, who believe it is the most fair, efficient, simple, and workable plan on the table.

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The Flat Tax’s Silver Anniversary

by Alvin Rabushkavia Hoover Digest
Tuesday, January 30, 2007

First proposed 25 years ago, the flat tax has proven most influential in the unlikeliest of places: state capitals—and the capitals of other nations. By Alvin Rabushka.

Analysis and Commentary

The Flat Tax Spreads to Central Asia and the Indian Ocean

by Alvin Rabushkavia russianeconomy.org
Tuesday, August 8, 2006

The flat tax continued to pick up steam in 2006, spreading beyond Central and Eastern Europe.

Analysis and Commentary

The Flat Tax at Work in Russia: Year Five, 2005

by Alvin Rabushkavia russianeconomy.org
Thursday, May 11, 2006

The 13% flat tax has become a stable feature of Russia’s tax system. With the rise in real incomes percolating through the economy, receipts continue to grow at a healthy clip.

Analysis and Commentary

China vs. Russia: International Bankers Run a Natural Experiment

by Alvin Rabushka, Michael S. Bernstamvia russianeconomy.org
Thursday, April 13, 2006

Who would imagine international bankers running a natural experiment for us, free of charge? And yet, they did, in the mid-2000s in China and Russia.

An Accidental Illiberal Recovery: Russia, 1999–2005

by Michael S. Bernstam, Alvin Rabushkavia Analysis
Tuesday, January 10, 2006

This is a story of an accidental series of policy decisions with enormous consequences.

Analysis and Commentary

A Competitive Flat Tax Spreads to Lithuania

by Alvin Rabushkavia russianeconomy.org
Wednesday, November 2, 2005

On June 7, 2005, Lithuania's Parliament approved a major reduction in the country's personal income tax law, cutting the 33% flat rate on wages and salaries to 27% from July 1, 2006, and to 24% from January 1, 2008.

Analysis and Commentary

The Flat Tax Gathers Momentum in Western Europe

by Alvin Rabushkavia russianeconomy.org
Tuesday, August 30, 2005

Since 1994, the flat tax has become an integral part of the fiscal landscape in Central and Eastern Europe, from Estonia in the North, to Russia in the East, Georgia in the South, and Slovakia in the West.

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