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FiFo Discussion Papers, Finanzwissenschaftliches Forschungsinstitut, Universität Köln >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/23275
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Peichl, Andreas | | en_US |
| dc.contributor.author | | Paulus, Alari | | en_US |
| dc.date.accessioned | | 2009-01-29T15:55:00Z | | - |
| dc.date.available | | 2009-01-29T15:55:00Z | | - |
| dc.date.issued | | 2007 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/23275 | | - |
| dc.description.abstract | | 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. 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.iso | | eng | | en_US |
| dc.publisher | | | | en_US |
| dc.relation.ispartofseries | | Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln 08-4 | | en_US |
| dc.subject.jel | | H24 | | en_US |
| dc.subject.jel | | D31 | | en_US |
| dc.subject.jel | | C81 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Flat tax reform | | en_US |
| dc.subject.keyword | | income distribution | | en_US |
| dc.subject.keyword | | work incentives | | en_US |
| dc.subject.keyword | | microsimulation | | en_US |
| dc.subject.stw | | Flat Tax | | en_US |
| dc.subject.stw | | Steuerreform | | en_US |
| dc.subject.stw | | Steuerwirkung | | en_US |
| dc.subject.stw | | Arbeitsangebot | | en_US |
| dc.subject.stw | | Steuerinzidenz | | en_US |
| dc.subject.stw | | Einkommensverteilung | | en_US |
| dc.subject.stw | | Westeuropa | | en_US |
| dc.title | | Effects of flat tax reforms in Western Europe on equity and efficiency | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 561205892 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| dc.identifier.repec | | RePEc:zbw:uoccpe:7221 | | - |
| Appears in Collections: | | FiFo Discussion Papers, Finanzwissenschaftliches Forschungsinstitut, Universität Köln
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