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The Flat Tax – Theory and Practice

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  • Nikolay Galabov
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    Abstract

    The key macroeconomic characteristics of the Flat Tax according to the Hall - Rabushka theory are outlined, with emphasis on the similarities and differences with the “Supply Economy”. The main objective is to illustrate the application of this type of taxes in the Eastern European practices, the deviations from the original proposal and the differences among them. The Bulgarian flat tax variation (2008-2009) is analyzed accordingly. Some general conclusions and proposals are made, based on this concept.

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    Bibliographic Info

    Article provided by Bulgarian Academy of Sciences - Economic Research Institute in its journal Economic Thought.

    Volume (Year): (2009)
    Issue (Month): 2 ()
    Pages: 3-18

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    Handle: RePEc:bas:econth:y:2009:i:2:p:3-18

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    1. Thomas Dalsgaard, 2008. "Tax and Welfare Reforms in the Czech Republic," IMF Working Papers, International Monetary Fund 08/52, International Monetary Fund.
    2. Michael Keen & Alexander Klemm & Anna Ivanova, 2005. "The Russian Flat Tax Reform," IMF Working Papers, International Monetary Fund 05/16, International Monetary Fund.
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