This article looks at the alternative tax systems of France, Italy, Greece, Switzerland, and Yugoslavia and compares that to the system in the United States. It uses this comparison to discuss whether an alternative tax base is necessary in the United States.
Childs, James W.
"Commentary: Does the United States Need an Alternative Tax Base?,"
Akron Tax Journal: Vol. 3
, Article 5.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol3/iss1/5