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Flat Rate Taxes; A Policy Note

The objective of this paper is to provide an assessment of flat tax policies for policy makers. To do this, the paper reviews the theoretical impacts of a flat tax - how might a flat tax affect a country's tax administration, revenue generation, and economy - as well as the experience of countries that have recently introduced flat taxes. This subject is particularly timely, since in recent years the ‘flat tax' has developed an aura as a panacea for some of the ills of tax policy and tax administration. In particular, it has been seen as a vehicle to simplify tax systems both in OECD countries, whose tax systems have become overly complicated with time, and in transition countries, as they have struggled to introduce western-style taxation systems. Some flat tax proponents argue that countries with a weak tax administration and/or those encumbered by complicated tax systems may benefit more from moving to a flat rate income tax than a major reform of its tax system, such as moving to a broader consumption based tax.

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File URL: http://icepp.gsu.edu/files/2015/03/ispwp0706.pdf
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Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0706.

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Length: 41 pages
Date of creation: 01 Mar 2007
Date of revision:
Handle: RePEc:ays:ispwps:paper0706
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Web page: http://aysps.gsu.edu/isp/index.html

References listed on IDEAS
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  1. Slemrod, Joel, 1997. "Deconstructing the Income Tax," American Economic Review, American Economic Association, vol. 87(2), pages 151-55, May.
  2. Howell H. Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
  3. Steven P. Cassou & Kevin J. Lansing, 2004. "Growth Effects of Shifting from a Graduated-rate Tax System to a Flat Tax," Economic Inquiry, Western Economic Association International, vol. 42(2), pages 194-213, April.
  4. Calegari, Michael, 1998. "Flat Taxes and Effective Tax Planning," National Tax Journal, National Tax Association, vol. 51(n. 4), pages 689-713, December.
  5. Gustavo Ventura, . "Flat Tax Reform: A Quantitative Exploration," Computing in Economics and Finance 1997 172, Society for Computational Economics.
  6. Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  7. Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," International Tax Program Papers 0508, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  8. Mun S. Ho & Kevin J. Stiroh, 1998. "Revenue, Progressivity, And The Flat Tax," Contemporary Economic Policy, Western Economic Association International, vol. 16(1), pages 85-97, 01.
  9. Sally Wallace, 2002. "Imputed an Presumptive Taxes: International Experiences and Lessons for Russia," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0203, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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