Paulus, Alari (contributor); Peichl, Andreas (contributor) - 2008
�t from
�at taxes.
JEL Codes: C81, D31, H24
Keywords: Flat tax reform, income distribution, work incentives, microsimulation … a part of more fundamental tax reform, it can
simplify income taxation signi�cantly. The current systems in Europe have … that high income households are relieved, whereas especially
middle income households are burdened by a �at tax reform. In …