Research Report Herman Cain's 9-9-9 Tax Plan
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Herman Cain’s plan would eliminate the current individual income tax, corporate income tax, payroll tax, and estate and gift tax and substitute three taxes imposed at a 9 percent rate: a 9 percent “national sales tax,” a 9 percent “business flat tax,” and a 9 percent “individual flat tax.” Based on descriptions from the Cain campaign website and Fiscal Associates, the firm that analyzed the proposal for the Cain campaign, we conclude that all three taxes are versions of well-known forms of consumption taxes, although collected in different ways and with a few modifications.
Research Areas Taxes and budgets
Tags Campaigns, proposals, and reforms Federal tax issues and reform proposals
Policy Centers Urban-Brookings Tax Policy Center