This paper explores how a transition from a progressive to a flat tax scheme would affect economic growth in the OECD countries on the period from 1997 to 2007. A meta-regression analysis on eighteen calibration studies on flat tax reforms provides robust results of the mean tax elasticity as well as estimates for long run growth. Based on the 2006/2007 level of tax progressivity and tax elasticity, the average growth potential is found to be around 6.75 percent, translating into a growth potential of 9.16 percent in real output for the OECD area
The idea of flat income taxes is frequently supported by economists and politicians, but has never b...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
Tax reforms are often motivated by their potential to improve economic performance. However,their ac...
This master thesis explores how a transition from progressive tax schemes to flat tax schemes in OEC...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
This paper uses meta-analysis to evaluate the results of 42 studies and 641 individual estimates of ...
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform exp...
This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impac...
Impacts of taxes and spending on accumulation and growth are assessed theoretically using neoclassic...
The importance of tax system structure for economic growth in OECD countries - Extreme Bounds Analys...
This paper explores the merits of macro- and micro-based tax rate measures within an open economy ‘f...
The aim of the paper is to analyze changes in taxation and their impact on economic growth in the Eu...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
Over the last 15 years waves of flat tax reforms have been rippling across the transition economies ...
For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 p...
The idea of flat income taxes is frequently supported by economists and politicians, but has never b...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
Tax reforms are often motivated by their potential to improve economic performance. However,their ac...
This master thesis explores how a transition from progressive tax schemes to flat tax schemes in OEC...
The adoption of flat tax systems in Central and Eastern European countries have often been supported...
This paper uses meta-analysis to evaluate the results of 42 studies and 641 individual estimates of ...
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform exp...
This aim of the article is to determine the optimal tax policy horizon, and thus its strongest impac...
Impacts of taxes and spending on accumulation and growth are assessed theoretically using neoclassic...
The importance of tax system structure for economic growth in OECD countries - Extreme Bounds Analys...
This paper explores the merits of macro- and micro-based tax rate measures within an open economy ‘f...
The aim of the paper is to analyze changes in taxation and their impact on economic growth in the Eu...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
Over the last 15 years waves of flat tax reforms have been rippling across the transition economies ...
For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 p...
The idea of flat income taxes is frequently supported by economists and politicians, but has never b...
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its p...
Tax reforms are often motivated by their potential to improve economic performance. However,their ac...