Jacobs, Bas; Mooij, Ruud de; Folmer, Kees - In: Applied Economics 42 (2010) 25, pp. 3209-3220
A flat tax rate on labour income has gained popularity in European countries. This article assesses the attractiveness of such a flat tax in achieving redistributive objectives with the smallest distortions to employment. We do so by using a detailed applied general equilibrium model for the...