Progressive Tax Reforms in Flat Tax Countries
Abstract: The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact
- Standort
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Deutsche Nationalbibliothek Frankfurt am Main
- Umfang
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Online-Ressource
- Sprache
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Englisch
- Anmerkungen
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Veröffentlichungsversion
begutachtet (peer reviewed)
In: Eastern European Economics ; 58 (2020) 2 ; 83-107
- Klassifikation
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Wirtschaft
- Ereignis
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Veröffentlichung
- (wo)
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Mannheim
- (wer)
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SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
- (wann)
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2020
- Urheber
- DOI
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10.1080/00128775.2019.1671201
- URN
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urn:nbn:de:0168-ssoar-74899-0
- Rechteinformation
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Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Letzte Aktualisierung
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25.03.2025, 13:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Beteiligte
- Barrios Cobos, Salvador
- Ivaškaitė-Tamošiūnė, Viginta
- Maftei, Anamaria
- Narazani, Edlira
- Varga, Janos
- SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
Entstanden
- 2020
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