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Flat Tax: European Experiences and the Italian Proposals

Author

Listed:
  • Massimo Baldini

    (Università di Modena e Reggio Emilia)

  • Leonzio Rizzo

    (Università di Ferrara and IEB)

Abstract

The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the ap¬plications of this model that have taken place so far in some countries and its impact on financial and economic indicators. The last part of the paper focuses on the Italian case, assessing the possible dis-tributional effects of the application on Italian households’ incomes of some recently presented flat tax reform proposals.

Suggested Citation

  • Massimo Baldini & Leonzio Rizzo, 2021. "Flat Tax: European Experiences and the Italian Proposals," Hacienda Pública Española / Review of Public Economics, IEF, vol. 238(3), pages 137-162, September.
    • Handle: RePEc:hpe:journl:y:2021:v:238:i:3:p:137-162
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Flat rate tax; Distributive effect; Tax allowance; Microsimulation; Italy;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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