In this paper, the authors build a comprehensive data set of the pension reforms legislated in the EU between 1990 and 2006. They classify the reforms in three broad classes: fundamental changes to the old-age scheme (i.e., changes in the way the pension system is financed and/or in the...

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 lower distortionary effects on growth and employment....

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 lower distortionary effects on growth and employment....