The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and e? ciency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

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 neutrality with existing basic allowances improve labour supply incentives …

Tax and benefit systems in the enlarged EU vary significantly in size and structure. We examine how taxes and benefits … Eastern European countries (Estonia, Hungary, Poland, Slovenia). We use EUROMOD, the European tax-benefit microsimulation … model, which simulates taxes and benefits for representative samples of household micro-data and through a common framework …

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 neutrality with existing basic allowances improve labour supply incentives …

European tax-benefit microsimulation model, which now includes these countries, enabling cross-country comparisons. The results …Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it is introduced, and … impact on fiscal revenues and on the redistribution of individuals' incomes. The impact, as expected, also largely depends on …