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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
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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. Alari PAULUS & Andreas PEICHL, "undated". "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
    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.
    3. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian ‘flat tax’ reform," Economic Policy, CEPR;CES;MSH, pages 397-444.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    flat tax; effects; benefits; failings;

    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

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