Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/64900 
Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
EUROMOD Working Paper No. EM9/09
Verlag: 
University of Essex, Institute for Social and Economic Research (ISER), Colchester
Zusammenfassung: 
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.
Schlagwörter: 
redistribution
flat tax reform
Estonia
Hungary
Slovenia
JEL: 
C81
D31
I38
Dokumentart: 
Working Paper

Datei(en):
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