Quelques éléments d'analyse de la flat tax

A number of European countries have recently introduced tax reforms inspired by the concept of flat taxes. This article analyses the principal aspects of these reforms in the light of the original theoretical approach by Hal and Rabushka. The rapid overview of the principle elements of the tax systems in place in some European countries enables us to conclude that the present tax systems based on a flat rate do not correspond entirely to the original theoretical approach. Slovakia is the country which has reformed its tax system in the most radical way with a view to taxing all incomes equally at only one linear rate, following the principle of taxing the investment income only once. The fact that some countries apply a flat rate to some/all portions of income does not mean that their tax systems are comparable in view of their global economic effect (efficiency and incentives to invest) even if the application of a flat rate always implies redistributive effects which deserve special attention. The economic gains of these reforms are uncertain and depend critically on the details of the reform and on the macroeconomic and structural context of the country. Classification JEL: H20, H21, H23, H24, H25.