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This section presents letters to the editor referencing articles and topics discussed in previous issues including "Once Upon a Time, Bill Gates Came to France," in the February 10, 1997 issue, "Are Flat Rates Good for Business," in the February 10, 1997 issue and "The End of Corporate Welfare As We Know It?," in the February 10, 1997 issue.

The article presents an argument for flat taxes to simplify the system. Shortly after his election victory, President George Bush set up a panel to advise him on how to reform the tax system. A report is expected this summer. Judging by the remit he has given them, Mr Bush wants to iron out some of the kinks in the tax code that distort saving and deter work, while retaining tax breaks for charity and homeownership. But he also wants to simplify the tax code for simplicity's sake. The Americans are talking about it. Meanwhile in Europe, east of Vienna and as far afield as Russia and Georgia, they are actually doing it. In 1994, Estonia became the first country in Europe to introduce a so-called "flat tax", replacing three tax rates on personal income, and another on corporate profits, with one uniform rate of 26%. Latvia and Lithuania, Estonia's Baltic neighbours, promptly followed its example. In 2001, Russia too moved to a flat tax on personal income. Three years later, Slovakia imposed a uniform 19% rate on personal and corporate income, and set the same rate for its value-added tax (VAT) too, for the sake of symmetry rather than economic logic, it seems. In Poland, Civic Platform, a centre-right opposition party, wants to mirror Slovakia, only at the lower rate of 15%. In all, eight countries have now followed Estonia.

Reports that Europe is exploring the public policy of the flat-rate income tax. Statement that flat-rate income tax offers one low income tax rate paid by all but the poorest wage-earners; Benefits of the flat tax, including the removal of tax loopholes for the rich; Report that Russia and other eastern countries have enacted flat taxes.

The article looks at tax reform and flat-tax momentum in countries around the world. Flat-tax momentum is the big fiscal policy story of the year in much of Europe, with potential fallout in the U.S. High-tax fiefdoms like France and Sweden are feeling besieged. The present chief executive officer of Intel, Paul Otellini, told a U.S. presidential panel on tax reform that his biggest worry in deciding where in the world to build and operate a semi-conductor chip factory is taxes. In the mid-1990s, about the time U.S. reform advocates picked up on a flat-tax notion tried successfully in Hong Kong for decades, the newly free Baltics and central Europe put the idea into practice. A plan put forward to U.S. President George W. Bush's tax reform commission, the brainchild of Yale Law professor Michael Graetz, would have a flat 25% tax on married couples with gross income in excess of $100,000 and singles with gross income above $50,000.

The article reports that a bipartisan bill to enact a flat tax in Washington, D.C. has been introduced in the U.S. Congress. This flat tax is being strongly advocated by Washington's liberal delegate to Congress, Eleanor Holmes Norton. She and other proponents see this as the best way to revive the District's moribund economy and to attract a now almost nonexistent middle class.

Examines whether flat-rate pricing is good for business. Problems with America Online's unlimited time online for a flat rate; Success of flat-rate pricing; Flat rates for products and services for which there is a natural limit to demand; Examples of industries who have used flat-rate pricing.

The article reports that Romania and the former Soviet state of Georgia joined six other European countries that have jumped aboard the flat-tax wagon. In total, eight European countries have concluded that using a flat tax to collect revenue from businesses and individuals is better than a convoluted system of varying tax rates, deductions and exemptions. U.S. President George W. Bush recently appointed yet another commission to study the situation and make recommendations for converting the U.S. to this system, which is considered by many to be fairer and more likely to promote economic growth than the system Americans now have.

This article focuses on the need for a flat-rate income tax in the U.S. The idea of a flat-rate income tax has become a subject of national interest in the U.S. Americans are discovering a concept called the underground economy. The underground economy is simply another way of saying that Laffer's curve exists somewhere. The U.S. Internal Revenue Service has frankly conceded that tax evasion has become a huge industry in the country. The flat-rate tax would attack the problems of tax evasion and tax avoidance.

The author offers insights on the statement of "Forbes" editor-in-chief Steve Forbes on the single-rate tax system and the climate for business in the U.S. He predicts that the country will have a serious tax reform in 2012. He adheres to the flat tax since it deals with the whole problem directly. He notes the realization of President Barack Obama will be re-elected in 2012 as many members of his own party will vote for the extension of tax rates.

Offers a discussion about whether a flat-rate income tax would boost economic growth and increase personal liberty in Great Britain. Suggestion that a single rate of income tax would negatively impact the poor; Report that the poor pay a larger share of their income in tax than the rich do; Suggestion that a flat tax is a tax cut for the rich; Criticism of those who would suggest government spending cuts to keep the budget balanced; Claim that public services are pro-poor in their distributional impact; Argument that social injustice results from public services spending cuts.

Reports on the effect of adopting the idea of a single, flat rate of tax, applying to all income above a threshold on taxpayers in Great Britain. Percent of flat tax rate needed to raise the same amount of tax as was actually raised in 2004-2005.

The article discusses flat-taxes on personal and corporate incomes. Enlightened countries, it is argued, have "progressive" tax systems, requiring the rich to forfeit a bigger share of their incomes in tax than the poor are called upon to pay. A flat tax on personal incomes combines a threshold (that is, an exempt amount) with a single rate of tax on all income above it. The rich usually pay about as much tax under a flat-tax regime as they do under an orthodox code. What then are the advantages of being very simple-minded when it comes to tax? The gains from a radical simplification of the tax system would be very great.

Discusses ways in which authors in Great Britain can take advantage of the so-called Flat Rate Scheme when dealing with value-added tax (VAT). Charging of VAT on invoices issued to users of an author's work; Recovery of VAT paid on relevant expenses; Obligations imposed by VAT registration; Confusion over the types of income that is subject to VAT; Types of expenses on which VAT can be reclaimed.

Analyzes why automated teller machines (ATM) do not incorporate flat tax in the U.S. Information on flat tax; Rates offered by ATM; Benefits of flat tax to the banking industry.

Criticizes the likely adoption of the flat tax, a single rate for income tax in Great Britain. Implication of the tax system to every taxpayer; Benefit of the flat tax rate; Stand of the British Department of Treasury on flat tax rates.

The article reports that lawmakers in Utah agreed on the proposal by Governor Jon Huntsman Jr. regarding the inclusion of a flat-tax option in reform plan. The proposed system allows taxpayers to choose a flat-tax option when paying their income taxes. Moreover, the new system will have lower flat rates and does not offer deductions nor tax credits.