A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2018; you can also visit the original URL.
The file type is
The flat tax idea is becoming increasingly popular, especially in transition countries in Eastern Europe. The introduction of a flat tax is supposed to have several advantages. However, flat taxes can have a serious drawback in terms of their impact on the distribution of tax burdens. The aim of this paper is to analyse the effects of flat tax reforms that do not change the inequality of the income distribution. We undertake a systematic approach for choosing flat tax parameters for afatcat:vtqwugdfmjcglm6doveaclo5de