Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/23275 
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dc.contributor.authorPeichl, Andreasen
dc.contributor.authorPaulus, Alarien
dc.date.accessioned2009-01-29T15:55:00Z-
dc.date.available2009-01-29T15:55:00Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/23275-
dc.description.abstractThe 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. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow for some scope for flat taxes to increase both equity and e? ciency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.en
dc.language.isoengen
dc.publisher|aFinanzwissenschaftliches Forschungsinstitut an der Universität zu Köln (FiFo Köln) |cKöln en
dc.relation.ispartofseries|aFiFo-CPE Discussion Paper |x08-4en
dc.subject.jelH24en
dc.subject.jelD31en
dc.subject.jelC81en
dc.subject.ddc330en
dc.subject.keywordFlat tax reformen
dc.subject.keywordincome distributionen
dc.subject.keywordwork incentivesen
dc.subject.keywordmicrosimulationen
dc.subject.stwFlat Taxen
dc.subject.stwSteuerreformen
dc.subject.stwSteuerwirkungen
dc.subject.stwArbeitsangeboten
dc.subject.stwSteuerinzidenzen
dc.subject.stwEinkommensverteilungen
dc.subject.stwWesteuropaen
dc.titleEffects of flat tax reforms in Western Europe on equity and efficiency-
dc.typeWorking Paperen
dc.identifier.ppn561205892en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:uoccpe:7221en

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