Arbeitspapier
Effects of flat tax reforms in Western Europe on income distribution and work incentives
The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects 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.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 3721
- Klassifikation
-
Wirtschaft
Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- Thema
-
Flat tax reform
income distribution
work incentives
microsimulation
Flat Tax
Steuerreform
Steuerwirkung
Arbeitsangebot
Steuerinzidenz
Einkommensverteilung
Westeuropa
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Paulus, Alari
Peichl, Andreas
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2008
- Handle
- URN
-
urn:nbn:de:101:1-20081014235
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Paulus, Alari
- Peichl, Andreas
- Institute for the Study of Labor (IZA)
Entstanden
- 2008
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