内容摘要：
自20世纪70年代开始，美国针对课税基础掀起了一场归一税改革运动，并引发了学术界的争论和广泛的研究。本文首先对美国归一税改革理论的内容、观点等做一梳理，之后重点围绕改革对税收负担、税制公平、储蓄率、价格和工资、长期经济增长等几个因素可能造成的影响展开阐述，并对改革实施的必备条件进行了评价。
关键词：课税基础改革 归一税 消费税制
abstract：the usa has launched so-called 'flat tax reform' since the 1970s, which has encouraged broad debates and researches in academic world. starting with a summary of the contents and different opinions about flat tax reform, this paper mainly discusses the impacts that flat tax reform might have on tax burden, tax equity, savings rates, price and wages as well as long-term economic growth. at last but not least, it makes a comment on some prerequisites for carrying out flat tax reform.