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Abstract. Several proposals to reform the federal income tax system are under active consideration. Professor Richard W. Lindholm has proposed instead that we abolish the individual and corporate income taxes and the estate and gift taxes. To replace the lost revenue he proposes a flat 15 per cent value added tax and a flat 2 per cent net wealth tax. He posits five goals for successful tax reform and discusses his proposed system in terms of them. He finds his system would be simpler and less disruptive of markets than even a simplified income tax structure.

1. Evolutionary method in law and economics -- 2. Causes and consequences of the widening of the market: a case of cumulative economic evolution -- 3. The corporate form and the state -- 4. Interstate commerce and state regulation of business -- 5. Interstate commerce and federal regulation of business -- 6. John R. Commons and co-evolution of law and economics.