1995 proposed law for tax reform in the United States
The USA Tax Act (), short for "Unlimited Savings Allowance", was a bill in the United States Congress for changing tax laws to replace the federal income taxes with a progressive consumption tax on households and a value-added tax on businesses
. Lawrence Lokken credits Irving Fisher
with the insight that consumption can be taxed by taxing income minus savings. 
See also a later version of Lokken's book. The first bill () was introduced in the United States Senate in April 1995 by senators Sam Nunn (D-Ga.)
and Pete Domenici (R-N.M.).
References.
 ;templatestyles src="Reflist/styles.css" / ;