Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/23275 
Erscheinungsjahr: 
2008
Schriftenreihe/Nr.: 
FiFo-CPE Discussion Paper No. 08-4
Verlag: 
Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln (FiFo Köln), Köln
Zusammenfassung: 
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.
Schlagwörter: 
Flat tax reform
income distribution
work incentives
microsimulation
JEL: 
H24
D31
C81
Dokumentart: 
Working Paper

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