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THE FLAT TAX EFFECTS a€“ THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES

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  • Schiau Laura-Liana

    ()
    (Babes Bolyai University Cluj-Napoca, The Faculty of Economics and Business Administration)

  • Moga Aura Carmen

    ()
    (Babes Bolyai University Cluj-Napoca, The Faculty of Economics and Business Administration)

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    Abstract

    This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its proven benefits and failings in some European countries which adopted it and its theoretical or possible effects on the economies of other European countrie

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/57.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 3 (2009)
    Issue (Month): 1 (May)
    Pages: 343-348

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    Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:343-348

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    Keywords: flat tax; effects; benefits; failings;

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    1. 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.
    2. 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.
    3. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian 'flat tax' reform," Economic Policy, CEPR;CES;MSH, CEPR;CES;MSH, vol. 20(43), pages 397-444, 07.
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