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  1. Effects of flat tax reforms in Western Europe on equity and efficiency
    Author: Paulus, Alari; Peichl, Andreas
    Published: 2008
    Publisher:  Inst. for Social and Economic Research, Colchester

    The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency eects of flat tax scenarios for Western European countries. Our simulations show that flat... more

    Location:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 169 (2008,8)
    Inter-library loan:
    No inter-library loan

     

    The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency eects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow for some scope for flat taxes to increase both equity and efficiency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/92084
    Edition: This version: 11th March 2008
    Series: ISER Working Paper Series ; 2008-06
    Subjects: Flat-rate income tax; Flat tax reform; income distribution; work incentives; microsimulation
    Scope: Online-Ressource (32 S.), Ill., graph. Darst., Kt., digital, PDF file
    Notes:

    System requirements: Adobe Acrobat Reader

    Mode of access: World Wide Web

    Includes bibliographical references

    Title from p.1 of PDF file (viewed on 8 Jul., 2008)
  2. Einkommensteuerschätzung in Georgien
    Author: Jastrzembski, André
    Published: 2008
    Publisher:  Universität Potsdam, Potsdam

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    RVK Categories: QL 000 ; QL 000
    Series: Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik ; G-05
    Subjects: Einkommensteuer; Steuerschätzung; Steuerstatistik; Mikrosimulation
    Other subjects: (stw)Einkommensteuer; (stw)Steuerschätzung; (stw)Steuerstatistik; (stw)Mikrosimulation; (stw)Georgien; tax estimation; microsimulation; income distribution; personal income tax; fiscal policy; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource