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The “flat tax(es)”: principles and experience

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Author Info
Michael Keen ()
Yitae Kim ()
Ricardo Varsano ()

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Abstract

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File URL: http://hdl.handle.net/10.1007/s10797-007-9050-z
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 15 (2008)
Issue (Month): 6 (December)
Pages: 712-751
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Handle: RePEc:kap:itaxpf:v:15:y:2008:i:6:p:712-751

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

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Related research
Keywords: Flat tax; Tax reform; Income tax; H20; H30;

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  1. European Public Finance (ECON-O-403)
References listed on IDEAS
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  1. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February. [Downloadable!] (restricted)
    Other versions:
  2. Robin Boadway & Katherine Cuff & Maurice Marchand, 1999. "Optimal Income Taxation With Quasi-Linear Preferences Revisited," Working Papers 984, Queen's University, Department of Economics. [Downloadable!]
    Other versions:
  3. Branko Milanovic, 1999. "Explaining the increase in inequality during transition," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 7(2), pages 299-341, July. [Downloadable!] (restricted)
  4. Alexander Baturo & Julia Grey, 2007. "Flatliners: Ideology and Rational Learning in the Diffusion of the Flat Tax," The Institute for International Integration Studies Discussion Paper Series iiisdp210, IIIS. [Downloadable!]
  5. Roberts, Kevin W. S., 1977. "Voting over income tax schedules," Journal of Public Economics, Elsevier, vol. 8(3), pages 329-340, December. [Downloadable!] (restricted)
  6. Lindert, Peter H., 2000. "Three centuries of inequality in Britain and America," Handbook of Income Distribution, in: A.B. Atkinson & F. Bourguignon (ed.), Handbook of Income Distribution, edition 1, volume 1, chapter 3, pages 167-216 Elsevier. [Downloadable!] (restricted)
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  7. Emmanuel Saez, 2002. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," The Quarterly Journal of Economics, MIT Press, vol. 117(3), pages 1039-1073, August. [Downloadable!] (restricted)
    Other versions:
  8. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian 'flat tax' reform," Economic Policy, CEPR, CES, MSH, vol. 20(43), pages 397-444, 07. [Downloadable!] (restricted)
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  9. Alan J. Auerbach & Daniel Feenberg, 2000. "The Significance of Federal Taxes as Automatic Stabilizers," NBER Working Papers 7662, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  10. Besley, Timothy & Smart, Michael, 2007. "Fiscal restraints and voter welfare," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 755-773, April. [Downloadable!] (restricted)
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  11. Jesper Roine, 2006. "The political economics of not paying taxes," Public Choice, Springer, vol. 126(1), pages 107-134, January. [Downloadable!] (restricted)
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  12. Edwards, Jeremy & Keen, Michael, 1996. "Tax competition and Leviathan," European Economic Review, Elsevier, vol. 40(1), pages 113-134, January. [Downloadable!] (restricted)
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  13. Hemming, R. & Keen, M. J., 1983. "Single-crossing conditions in comparisons of tax progressivity," Journal of Public Economics, Elsevier, vol. 20(3), pages 373-380, April. [Downloadable!] (restricted)
  14. Henning Bohn & Charles Stuart, 2003. "Voting and Nonlinear Taxes in a Stylized Representative Democracy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  15. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Blackwell Publishing, vol. 38(114), pages 175-208, April. [Downloadable!] (restricted)
  16. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May. [Downloadable!] (restricted)
  17. Joel Slemrod, 1998. "A General Model of the Behavioral Response to Taxation," NBER Working Papers 6582, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  18. Kevin Kim & Ricardo Varsano & Michael Keen, 2006. "The "Flat Tax(es)": Principles and Evidence," IMF Working Papers 06/218, International Monetary Fund. [Downloadable!]
  19. repec:att:wimass:199610 is not listed on IDEAS
  20. Hindriks, J. & Keen, M. & Muthoo, A., 1998. "Corruption, Extortion and Evasion," Discussion Papers 98/09, University of Exeter, School of Business and Economics.
    Other versions:
  21. Saez, Emmanuel, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," Review of Economic Studies, Blackwell Publishing, vol. 68(1), pages 205-29, January.
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  22. Davies, James B. & Hoy, Michael, 2002. "Flat rate taxes and inequality measurement," Journal of Public Economics, Elsevier, vol. 84(1), pages 33-46, April. [Downloadable!] (restricted)
  23. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168. [Downloadable!] (restricted)
  24. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
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