Is a Flat Tax politically feasible in a grown-up Welfare State?
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- Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
More about this item
KeywordsFlat Tax reform; equity; efficiency; distribution; welfare;
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- D60 - Microeconomics - - Welfare Economics - - - General
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-07-13 (Accounting & Auditing)
- NEP-ALL-2007-07-13 (All new papers)
- NEP-EEC-2007-07-13 (European Economics)
- NEP-PBE-2007-07-13 (Public Economics)
- NEP-PUB-2007-07-13 (Public Finance)
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