Schaefer, Thilo; Peichl, Andreas; Fuest, Clemens - 2007
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced … base parameters are crucial for the effects of flat tax reforms in terms of equity and efficiency. A flat rate tax with a … patterns would be observed in other countries of Western Europe. If this proves to be correct, it will be hard for flat tax …