The Flat Tax – Theory and Practice
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 – Side Economics”. 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.
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Volume (Year): (2009)
Issue (Month): 7 ()
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References listed on IDEAS
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.:
- Thomas Dalsgaard, 2008. "Tax and Welfare Reforms in the Czech Republic; Structural Implications and Challenges," IMF Working Papers 08/52, International Monetary Fund.
- Thomas Dalsgaard, 2005. "U.S. Tax Reform; An Overview of the Current Debate and Policy Options," IMF Working Papers 05/138, International Monetary Fund.
- Michael Keen & Alexander Klemm & Anna Ivanova, 2005.
"The Russian Flat Tax Reform,"
IMF Working Papers
05/16, International Monetary Fund.
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