Add to ORKGThe flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow for some scope for flat taxes to increase both equity and efficiency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.
This study simulates three income tax scenarios in a Mirrleesian setting for 24 EU countries using d...
Preliminary version, do not quote without permission The introduction of a at tax is supposed to hav...
In this article we quantify the aggregate, distributional and welfare consequences of two revenue ne...
Recent success of the flat income tax in Eastern Europe raises questions about whether there is scop...
The flat income tax has become increasingly popular recently, yet its implementation is limited to E...
The success of the flat rate income tax in eastern Europe suggests that this concept could also be a...
The flat tax idea is becoming increasingly popular, especially in transition countries in Eastern Eu...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
This paper quantifies the aggregate and distributional implications of an array of revenue neutral f...
A flat tax rate on labour income has gained popularity in European countries. This paper assesses th...
Tax reforms are often motivated by their potential to improve economic performance. However,their ac...
This paper quantifies the macroeconomic and distributional implications of an array of flat tax refo...
This study simulates three income tax scenarios in a Mirrleesian setting for 24 EU countries using d...
Preliminary version, do not quote without permission The introduction of a at tax is supposed to hav...
In this article we quantify the aggregate, distributional and welfare consequences of two revenue ne...
Recent success of the flat income tax in Eastern Europe raises questions about whether there is scop...
The flat income tax has become increasingly popular recently, yet its implementation is limited to E...
The success of the flat rate income tax in eastern Europe suggests that this concept could also be a...
The flat tax idea is becoming increasingly popular, especially in transition countries in Eastern Eu...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
This paper quantifies the aggregate and distributional implications of an array of revenue neutral f...
A flat tax rate on labour income has gained popularity in European countries. This paper assesses th...
Tax reforms are often motivated by their potential to improve economic performance. However,their ac...
This paper quantifies the macroeconomic and distributional implications of an array of flat tax refo...
This study simulates three income tax scenarios in a Mirrleesian setting for 24 EU countries using d...
Preliminary version, do not quote without permission The introduction of a at tax is supposed to hav...
In this article we quantify the aggregate, distributional and welfare consequences of two revenue ne...