Principles of Tax Modeling II : Flat or Non Flat? Which System is Better for Tax Collection Maximization

This paper analyzes the quantitative benefits of switching from a flat tax regime to a progressive tax one, and viceversa. The tax model includes three scenarios of how the income of the tax payers are distributed and explain the different results. It also includes an extension of tax avoidance depending on how strong the applied progressive tax rate. The conclusion is that these more realistic scenarios tend to lower the tax collection from what was originally expected

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Year of publication:	2017
Authors:	Martin Coronado, José-Manuel
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Flat Tax \| Flat tax \| Theorie \| Theory \| Steuererhebungsverfahren \| Taxation procedure

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Extent:	1 Online-Ressource (7 p)
Series:	WP 1106-2017-EMAE/TAX
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 06, 2017 erstellt
Other identifiers:	10.2139/ssrn.3070209 [DOI]
Classification:	H21 - Efficiency; Optimal Taxation ; K34 - Tax Law ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012943576