Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/92144
Authors: 
Peichl, Andreas
Year of Publication: 
2009
Series/Report no.: 
ISER Working Paper Series 2009-02
Abstract: 
The aim of this paper is to describe the state-of-the-art in simulation and to illustrate benefits and problems of linking micro and macro models by analysing flat tax proposals for Germany. The analysis shows that a personal income flat tax can indeed overcome the fundamental equity efficiency trade-off while simultaneously increasing the tax revenue. However, this result does not hold for a flat tax combining a personal income flat tax with a corporate cash flow flat tax, even when allowing for an ex-post loss in revenue as the top of the distribution still gains the most.
Document Type: 
Working Paper

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