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Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany

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  • Clemens Fuest

    ()

  • Andreas Peichl

    ()

  • Thilo Schaefer

    ()

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File URL: http://hdl.handle.net/10.1007/s10797-008-9071-2
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 15 (2008)
Issue (Month): 5 (October)
Pages: 620-636

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Handle: RePEc:kap:itaxpf:v:15:y:2008:i:5:p:620-636

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: Flat Tax reform; Equity; Efficiency; Distribution; Welfare; D31; D60; H20;

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References

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  1. repec:fth:bfdipa:5/2000 is not listed on IDEAS
  2. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
  3. Ventura, Gustavo, 1999. "Flat tax reform: A quantitative exploration," Journal of Economic Dynamics and Control, Elsevier, Elsevier, vol. 23(9-10), pages 1425-1458, September.
  4. Cogan, John F, 1981. "Fixed Costs and Labor Supply," Econometrica, Econometric Society, Econometric Society, vol. 49(4), pages 945-63, June.
  5. Tuomala, Matti, 1990. "Optimal Income Tax and Redistribution," OUP Catalogue, Oxford University Press, Oxford University Press, number 9780198286059, October.
  6. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, Elsevier, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695 Elsevier.
  7. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2005. "Welfare Reform in European Countries: A Microsimulation Analysis," OECD Social, Employment and Migration Working Papers 28, OECD Publishing.
  8. McDonald, John F & Moffitt, Robert A, 1980. "The Uses of Tobit Analysis," The Review of Economics and Statistics, MIT Press, vol. 62(2), pages 318-21, May.
  9. Soest, A.H.O. van & Das, J.W.M., 2000. "Family labor supply and proposed tax reforms in the Netherlands," Open Access publications from Tilburg University urn:nbn:nl:ui:12-121735, Tilburg University.
  10. Arntz, Melanie & Clauss, Markus & Kraus, Margit & Schnabel, Reinhold & Spermann, Alexander & Wiemers, Jürgen, 2007. "Arbeitsangebotseffekte und Verteilungswirkungen der Hartz-IV-Reform," IAB-Forschungsbericht 200710, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
  11. Davies, James B. & Hoy, Michael, 2002. "Flat rate taxes and inequality measurement," Journal of Public Economics, Elsevier, vol. 84(1), pages 33-46, April.
  12. Heer, Burkhard & Trede, Mark, 2003. "Efficiency and distribution effects of a revenue-neutral income tax reform," Journal of Macroeconomics, Elsevier, Elsevier, vol. 25(1), pages 87-107, March.
  13. Dunbar, Amy & Pogue, Thomas F., 1998. "Estimating Flat Tax Incidence and Yield: A Sensitivity Analysis," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 303-24, June.
  14. Kuismanen, Mika, 2000. "Labour Supply and Income Tax Changes: A Simulation Study for Finland," Research Discussion Papers 5/2000, Bank of Finland.
  15. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
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Citations

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Cited by:
  1. Péter Benczúr & Gábor Kátay & Áron Kiss, 2012. "Assessing changes of the Hungarian tax and transfer system: A general-equilibrium microsimulation approach," MNB Working Papers, Magyar Nemzeti Bank (the central bank of Hungary) 2012/7, Magyar Nemzeti Bank (the central bank of Hungary).
  2. Peichl, Andreas & Paulus, Alari, 2007. "Effects of flat tax reforms in Western Europe on equity and efficiency," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-4, University of Cologne, FiFo Institute for Public Economics.
  3. Andreas Peichl & Thilo Schaefer, 2008. "Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich," SOEPpapers on Multidisciplinary Panel Data Research 102, DIW Berlin, The German Socio-Economic Panel (SOEP).
  4. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, Elsevier, vol. 31(5), pages 620-636, September.

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