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The Spread of the Flat Tax in Eastern Europe: A Comparative Study

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Author Info
Anthony John Evans
Paul Dragos Aligica

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Abstract

This paper is an exploratory comparative analysis of the spread of the flat tax in postcommunist Eastern Europe. The paper reviews the flat tax as a public policy prescription, discusses the various arguments that underpin its potential reception, introduces and applies a synthetic comparative method to study its spread in eleven East European countries, draws several conclusions regarding the conditions associated with implementing flat taxes, and suggests further research directions.

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File URL: http://mesharpe.metapress.com/link.asp?target=contribution&id=2U488112J54H6841
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Publisher Info
Article provided by M.E. Sharpe, Inc. in its journal Eastern European Economics.

Volume (Year): 46 (2008)
Issue (Month): 3 (May)
Pages: 49-67
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Handle: RePEc:mes:eaeuec:v:46:y:2008:i:3:p:49-67

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Web page: http://mesharpe.metapress.com/link.asp?target=journal&id=106044

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  1. Anthony Evans, 2009. "Constitutional moments in Eastern Europe and subjectivist political economy," Constitutional Political Economy, Springer, vol. 20(2), pages 118-138, June. [Downloadable!] (restricted)
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This page was last updated on 2009-10-27.

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