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dc.contributor.authorPaulus, Alarien_US
dc.contributor.authorPeichl, Andreasen_US
dc.date.accessioned2008-10-10en_US
dc.date.accessioned2010-07-07T11:31:15Z-
dc.date.available2010-07-07T11:31:15Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:101:1-20081014235en_US
dc.identifier.urihttp://hdl.handle.net/10419/34984-
dc.description.abstractThe flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency 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 efficiency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesIZA discussion papers 3721en_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 income distribution and work incentivesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn581607171en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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