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...
| Autores principales: | , , |
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| Formato: | Journal article |
| Publicado: |
2008
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