Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2019
Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems … in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and … recommendations favouring the adoption of flat tax systems in Central and Eastern European (CEE) countries in the 1990s and the 2000s …