Paulus, Alari; Peichl, Andreas - 2008
�t from
�at taxes.
JEL Codes: C81, D31, H24
Keywords: Flat tax reform, income distribution, work incentives, microsimulation … countries, but it is often central for this kind of reform in developing and
transition countries. Third, as a �at tax is often … a part of more fundamental tax reform, it can
simplify income taxation signi�cantly. The current systems in Europe have …