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The Flat Tax – Theory and Practice


  • Nikolay Galabov


The key macroeconomic characteristics of the Flat Tax according to the Hall - Rabushka theory are outlined, with emphasis on the similarities and differences with the “Supply Economy”. The main objective is to illustrate the application of this type of taxes in the Eastern European practices, the deviations from the original proposal and the differences among them. The Bulgarian flat tax variation (2008-2009) is analyzed accordingly. Some general conclusions and proposals are made, based on this concept.

Suggested Citation

  • Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-18.
  • Handle: RePEc:bas:econth:y:2009:i:2:p:3-18

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    References listed on IDEAS

    1. Thomas Dalsgaard, 2008. "Tax and Welfare Reforms in the Czech Republic—Structural Implications and Challenges," IMF Working Papers 08/52, International Monetary Fund.
    2. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian ‘flat tax’ reform," Economic Policy, CEPR;CES;MSH, vol. 20(43), pages 397-444, July.
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    JEL classification:

    • 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
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies


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