Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
states of Western
Europe.
JEL Classification: D31, D60, H20
Keywords: flat tax reform, equity, efficiency … proposed a �at rate tax
for Germany.3
The introduction of �at rate tax systems is widely seen as a reform which may boost
e … consequence of a �at tax reform. In the discussion of the
�at tax �a notable and troubling feature [...] is that it has been …