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dc.contributor.authorPaulus, Alarien
dc.contributor.authorPeichl, Andreasen
dc.date.accessioned2008-10-10-
dc.date.accessioned2010-07-07T11:31:15Z-
dc.date.available2010-07-07T11:31:15Z-
dc.date.issued2008-
dc.identifier.piurn:nbn:de:101:1-20081014235en
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x3721en
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 income distribution and work incentives-
dc.type|aWorking Paperen
dc.identifier.ppn581607171en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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