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dc.contributor.authorPaulus, Alarien_US
dc.contributor.authorPeichl, Andreasen_US
dc.date.accessioned2010-02-24en_US
dc.date.accessioned2012-10-15T14:12:42Z-
dc.date.available2012-10-15T14:12:42Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/64876-
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 effi ciency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.en_US
dc.language.isoengen_US
dc.publisherUniv. of Essex, Institute for Social and Economic Research Colchesteren_US
dc.relation.ispartofseriesEUROMOD Working Paper EM2/08en_US
dc.subject.jelC81en_US
dc.subject.jelD31en_US
dc.subject.jelH24en_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.ppn57472270Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:EUROMOD Working Paper Series, Institute for Social and Economic Research (ISER), University of Essex

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