Decoster, André; Swerdt, Kris De; Orsini, Kristian - In: Review of Business and Economics LV (2010) 1, pp. 23-54
The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that these studies do not take into account agents’ behavioural reactions and possible feed back...