Document Type


Peer Reviewed


Publication Date


Scholarship Domain(s)

Scholarship of Discovery


This study takes a look at various forms of taxation, as well as how the various options impact households. The current system is examined, and it is compared to two alternatives, which are the flat tax and the consumption tax. The positives and negatives of each option are evaluated. Each option is also applied to a family on the poverty line, a family that makes the average household income, and a wealthy family; calculations are done to determine how much income tax they would have to pay under each of them. The second part of the paper takes a look at the results of a survey of Olivet Nazarene University students and a small group of individuals within the Bourbonnais community. I examine their preferences of the various types of income tax examined in the first portion of my paper, as well as how those preferences apply to the tax calculations that were done in the first part of the paper.


Honors Capstone Project completed in 2013 for Olivet Nazarene University.