The Hall–Rabushka flat tax is a flat tax proposal on consumption designed by American economists Robert Hall and Alvin Rabushka at the Hoover Institution.
However, Eastern Bloc countries have generally embraced the flat tax after the fall of the Iron Curtain.
Hall and Rabushka have consulted extensively in designing flat taxes.
Carly Fiorina threw her public support in 2015 behind a 3-page tax plan that is largely based on this tax plan.
[2] CNN Money believes that Fiorina's plan will include a 19% flat tax for individuals and businesses' operating incomes.