The fiscal reforms and flat tax in Europe and CEE countries
AbstractThe aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making. In conclusion of this paper, we state that there is little evidence that the good economic performance of these countries after the reform was due to the flat tax itself: this could be attributed to wider macroeconomic recovery, better tax compliance and tax administration as a consequence of EU membership requirements.
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Bibliographic InfoArticle provided by University of Pitesti in its journal Scientific Bulletin - Economic Sciences.
Volume (Year): 10 (2011)
Issue (Month): 2 ()
European and CEE countries; fiscal reforms; flat tax;
Find related papers by JEL classification:
- F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Carone, Giuseppe & Nicodème, Gaëtan & Schmidt, Jan, 2007.
"Tax revenues in the European Union: Recent trends and challenges ahead,"
3996, University Library of Munich, Germany.
- Giuseppe Carone & Jan Host Schmidt & Gaetan Nicodeme, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," European Economy - Economic Papers 280, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
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