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

Author

Listed:
  • 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)

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

Suggested Citation

  • Schiau Laura-Liana & Moga Aura Carmen, 2009. "THE FLAT TAX EFFECTS a€“ THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 343-348, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:343-348
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/57.pdf
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    References listed on IDEAS

    as
    1. Peichl, Andreas & Paulus, Alari, 2008. "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, vol. 31(5), pages 620-636, September.
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    More about this item

    Keywords

    flat tax; effects; benefits; failings;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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