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

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  • Anthony John Evans
  • Paul Dragos Aligica

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.

Suggested Citation

  • Anthony John Evans & Paul Dragos Aligica, 2008. "The Spread of the Flat Tax in Eastern Europe: A Comparative Study," Eastern European Economics, Taylor & Francis Journals, vol. 46(3), pages 49-67, May.
    • Handle: RePEc:mes:eaeuec:v:46:y:2008:i:3:p:49-67
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    Cited by:

    1. Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
    2. Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
    3. Anthony Evans, 2009. "Constitutional moments in Eastern Europe and subjectivist political economy," Constitutional Political Economy, Springer, vol. 20(2), pages 118-138, June.
    4. Wendel, Julia, 2015. "Innovativeness of national regulatory authorities in EU telecommunications," 2015 Regional ITS Conference, Los Angeles 2015 146330, International Telecommunications Society (ITS).
    5. Dirk-Hinnerk Fischer & Simona Ferraro, 2019. "A proposal for a simple average-based progressive taxation system," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 141-165.
    6. Alexander Krenek & Margit Schratzenstaller, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.

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