id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-483	Galvin, Charles O.	A Consumed Income World- The Low Income and Prospects for Simplification- Replies to Professors Fleming and Yin	2022	7	.pdf	application/pdf	2976	149	63	Does anyone remember that from the middle 30s until 1964, individual income tax rates ranged from 20% to 91%, corporate income tax rates were as high as 54% (with a rate of 95% on excess profits during World War II and the Korean conflict), and estate tax rates ran to 77% (gift tax rates to 5734%)? Galvin* I. INTRODUCTION As chair of the Committee on Tax Structure and Simplification of the Section of Taxation of the American Bar Association, I invited Professors Fleming and Yin to lead a discussion with members of the Committee on the effects of various proposed consumed income tax models.	cache/ftr-483.pdf	txt/ftr-483.txt