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

Russia Abolishes Inheritance Tax

by Alvin Rabushkavia russianeconomy.org
Monday, June 20, 2005

A comprehensive flat tax, which strives to tax income only once, would exclude inheritance from taxation on the ground that inherited money was taxed at the time of its earning and that taxing bequests amounts to double taxation.

Analysis and Commentary

The Flat Tax May Spread to the Commonwealth of Puerto Rico (Only One Thousand Miles Southeast of Miami)

by Alvin Rabushkavia russianeconomy.org
Monday, June 6, 2005

The governor of Puerto Rico established a Special Commission for Fiscal Reform (known as CERF by its Spanish acronym), instructing it to analyze Puerto Rico's tax system and make recommendations for reform. CERF recommended a 10-10-10 comprehensive reform of Puerto Rico's tax system.

Figure 1
Analysis and Commentary

China vs. Russia: Wealth Creation vs. Poverty Reduction

by Michael S. Bernstam, Alvin Rabushkavia russianeconomy.org
Monday, April 25, 2005

The 2005 press release of the World Trade Organization (WTO) highlights the new role China is playing in the world.

Analysis and Commentary

A Competitive Flat Tax May Spread to Lithuania

by Alvin Rabushkavia russianeconomy.org
Thursday, March 24, 2005

On March 24, 2005, United Press International reported that Lithuanian Prime Minister Algirdas Brazaukas stated his government's intention to phase in a flat-rate income tax of 24% by 2008.

Analysis and Commentary

The Flat Tax May Spread to Poland Sooner than Expected

by Alvin Rabushkavia russianeconomy.org
Thursday, March 17, 2005

The Telegraph of the United Kingdom reported on March 16, 2005, that the ruling center-left Polish government plans to enact a flat tax, joining the flat-tax revolution spreading throughout Central and Eastern Europe.

Analysis and Commentary

China's Economic Policy is Systemic

by Michael S. Bernstam, Alvin Rabushkavia russianeconomy.org
Thursday, February 24, 2005

A terse announcement in China Daily on February 24, 2005, deserves a brief note.

Figure 1. China: Non-performing loans, 2001-2004

China's Economic Policy is Systemic

by Michael S. Bernstam, Alvin Rabushka
Thursday, February 24, 2005

A terse announcement in China Daily on February 24, 2005, deserves a brief note.

Real Tax Reform

by Alvin Rabushkavia Hoover Digest
Sunday, January 30, 2005

In Central and Eastern Europe, the flat tax has proved a resounding success. Why not enact it here? By Alvin Rabushka.

Analysis and Commentary

The Flat Tax at Work in Russia: Year Four, 2004

by Alvin Rabushkavia russianeconomy.org
Wednesday, January 26, 2005

The data show that the 13% flat tax on personal income continues to achieve very positive results.

The Flat Tax at Work in Russia: Year Four, 2004

by Alvin Rabushka
Wednesday, January 26, 2005

On January 25, 2005, the Ministry of Taxation of the Russian Federation reported total taxes and revenues for the consolidated federal and regional budgets for 2004.

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