Is an inequality-neutral flat tax reform really neutral?

Preprint OPEN
Juan Prieto Rodríguez ; Juan Gabriel Rodríguez ; Rafael Salas (2004)
  • Subject: polarization, inequality, flat tax | polarization, inequality, flat tax.
    • jel: jel:D63 | jel:H30 | jel:D39

. Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really neutral in terms of the income distribution? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspect... View more
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