Is a flat tax reform feasible in a grown-up democracy of western Europe? A simulation study for Germany

The success of the flat rate income tax in eastern Europe suggests that this concept could also be a model for countries of western Europe. The present paper uses a simulation model to analyze the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of Germany. We f...

সম্পূর্ণ বিবরণ

গ্রন্থ-পঞ্জীর বিবরন
প্রধান লেখক: Fuest, C, Peichl, A, Schaefer, T
বিন্যাস: Journal article
প্রকাশিত: 2008

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