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dc.contributor.authorPeichl, Andreasen_US
dc.contributor.authorPaulus, Alarien_US
dc.date.accessioned2009-01-29T15:55:00Z-
dc.date.available2009-01-29T15:55:00Z-
dc.date.issued2007en_US
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_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesFinanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln 08-4en_US
dc.subject.jelH24en_US
dc.subject.jelD31en_US
dc.subject.jelC81en_US
dc.subject.ddc330en_US
dc.subject.keywordFlat tax reformen_US
dc.subject.keywordincome distributionen_US
dc.subject.keywordwork incentivesen_US
dc.subject.keywordmicrosimulationen_US
dc.subject.stwFlat Taxen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwEinkommensverteilungen_US
dc.subject.stwWesteuropaen_US
dc.titleEffects of flat tax reforms in Western Europe on equity and efficiencyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn561205892en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:uoccpe:7221-
Appears in Collections:FiFo Discussion Papers, Finanzwissenschaftliches Forschungsinstitut, Universität Köln

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