ABSTRACT
Earl R. Rolph is a Professor of Economics at the University of California, Berkeley. He has worked as a tax economist and consultant for the U.S. Treasury Department and a Research Associate for the National Bureau of Economic Research. His main fields of interest are taxation, economic and fiscal theory and money and finance. Rolph’s proposal, published in 1967, is aimed both at alleviating poverty and reforming the tax structure to make it more equitable and efficient.
