Decoster, André; De Swerdt, Kris; Orsini, Kristian - 2008
The adverse distributional effects of a flat tax are well known and have been documented by empirical research in … several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into …-neutral flat tax, labour supply increases by approximately 47,000 full-time equivalents. However, the effect is limited because …