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Progressive Tax Reforms in Flat Tax Countries

Name: Progressive Tax Reforms in Flat Tax Countries
Keywords: DSGE model, inequality, Steuerpolitik, H23, Economics, H24, growth, Ungleichheit, Steuersystem, Lietuva (Lithuania)

descriptionPublicationkeyboard_double_arrow_right Article , Research 21 Oct 2019Publisher:Informa UK LimitedJournal:Eastern European Economics, volume 58, pages 83-107 (issn: 0012-8775, eissn: 1557-9298,

Authors: Barrios, Salvador; Ivaškaitė-Tamošiūnė, Viginta; Maftei, Anamaria; Narazani, Edlira; Varga, Janos;

doi: 10.1080/00128775.2019.1671201

handle: 10419/202253 , 10419/228381

Progressive Tax Reforms in Flat Tax Countries

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Abstract

ABSTRACTThe 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, ...

Related Organizations

Joint Research Center
Spain
European Commission
Belgium

Keywords

DSGE model, inequality, Steuerpolitik, H23, Economics, H24, growth, Ungleichheit, Steuersystem, Lietuva (Lithuania), Einkommensteuer, H31, difference in income, I32, D31, Mokesčiai / Taxation, tax policy, ddc:330, assessment basis, Wirtschaft, tax progression, tax system, simulation, Flat tax, Europe, Öffentliche Finanzen und Finanzwissenschaft, Public Finance, employment, income tax, D04, microsimulation model, E62, D63, inequality progressivity, Steuerprogression, Bemessungsgrundlage, Einkommensunterschied, Europa, Simulation, Flat tax; microsimulation model; DSGE model; growth; European Union Statistics on Income and Living Conditions (EU-SILC) 2015, ddc: ddc:330

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