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Title:Flat tax reform in Eastern Europe: Comparative analysis of alternative scenarios in Estona, Hungary and Slovenia, using EUROMOD PDF Logo
Authors:Paulus, Alari
Lelkes, Orsolya
Čok, Mitja
Kump, Nataša
Hegedüs, Péter
Võrk, Andres
Szivos, Péter
Kralik, Silja
Issue Date:2009
Series/Report no.:EUROMOD Working Paper EM9/09
Abstract:Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it is introduced, and yet many other where it is recurringly discussed. Analysing three countries, we show that the design of such schemes largely determines their impact on fiscal revenues and on the show that the design of such schemes largely determines their impact on fiscal revenues and on the redistribution of individuals' incomes. The impact, as expected, also largely depends on the characteristics of the existing income tax system. Three different flat tax systems (Estonian, already implemented; Slovenian and Hungarian, only proposals) are simulated in each of the three countries. The analysis is based on EUROMOD, the European tax-benefit microsimulation model, which now includes these countries, enabling cross-country comparisons. The results also confirm the value of EUROMOD which proves to be a valuable tool for international policy comparisons.
Subjects:redistribution
flat tax reform
Estonia
Hungary
Slovenia
JEL:C81
D31
I38
Document Type:Working Paper
Appears in Collections:EUROMOD Working Paper Series, Institute for Social and Economic Research (ISER), University of Essex

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