The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...

FiFo-CPE Discussion Papers Finanzwissenschaftliche Diskussionsbeiträge Discussion Paper No. 08-4 Effects of flat tax reforms in Western Europe on equity and efficiency Alari Paulus und Andreas Peichl 2008 Finanzwissenschaftliches Forschungsinstitut an der...