The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...

This paper argues that the social nature of humans, absent from the standard economic model, is crucial to understand our large modern social states and why concerns about inequality are so pervasive. A social solution arises when a situation is resolved at the group level (rather than the...

If "welfare through work" is to become a reality, Korea should dispense with the old method of haphazardly importing welfare programs based on one-to-one comparisons with developed countries and instead redefine the overarching goal of the welfare system by establishing a universal structure...