Add to ORKGUnder the direction of prime minister Mart Laar, Estonia became the first country in Europe to adopt a flat income tax in 1994. He eliminated the former gradual, or progressive, taxation structure in favor of a 26 % flat rate on in-comes, a rate that is now just 21 %. Since the adoption of the flat tax the for
textabstractTax policy is formulated through a political process. The institutional framework is imp...
Slovakia has maintained a flat tax rate for nearly nine years. Originally introduced with the aim of...
Slovakia has maintained a flat tax rate for nearly nine years. Originally introduced with the aim of...
The idea of a flat tax, a tax levied at a single rate, has become an increasingly discussed and impl...
1 The flat tax rate is increasingly under scrutiny in West European countries as a model for taxatio...
The flat tax rate is increasingly under scrutiny in West European countries as a model for taxation....
The paper presents an endogenous growth economy with a representation of the tax rate system in the ...
The idea of flat income taxes is frequently supported by economists and politicians, but has never b...
Currently, the flat tax issue is an intensely debated topic, especially because of the effects trigg...
This paper explores the sustainability of the flat tax system in the conditions of euro adoption. ...
Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it...
The greater empirical backdrop of this thesis is the apparent paradox of why the flat tax has not be...
Despite many common features, the personal income tax (PIT) systems are broadly country specific and...
The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuuti...
RESUMÉ Application of flat tax in the Slovak Republic causes better allocation of income to state bu...
textabstractTax policy is formulated through a political process. The institutional framework is imp...
Slovakia has maintained a flat tax rate for nearly nine years. Originally introduced with the aim of...
Slovakia has maintained a flat tax rate for nearly nine years. Originally introduced with the aim of...
The idea of a flat tax, a tax levied at a single rate, has become an increasingly discussed and impl...
1 The flat tax rate is increasingly under scrutiny in West European countries as a model for taxatio...
The flat tax rate is increasingly under scrutiny in West European countries as a model for taxation....
The paper presents an endogenous growth economy with a representation of the tax rate system in the ...
The idea of flat income taxes is frequently supported by economists and politicians, but has never b...
Currently, the flat tax issue is an intensely debated topic, especially because of the effects trigg...
This paper explores the sustainability of the flat tax system in the conditions of euro adoption. ...
Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it...
The greater empirical backdrop of this thesis is the apparent paradox of why the flat tax has not be...
Despite many common features, the personal income tax (PIT) systems are broadly country specific and...
The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuuti...
RESUMÉ Application of flat tax in the Slovak Republic causes better allocation of income to state bu...
textabstractTax policy is formulated through a political process. The institutional framework is imp...
Slovakia has maintained a flat tax rate for nearly nine years. Originally introduced with the aim of...
Slovakia has maintained a flat tax rate for nearly nine years. Originally introduced with the aim of...