Paulus, Alari; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2008
taxes.
JEL Classification: C81, D31, H24
Keywords: flat tax reform, income distribution, work incentives …
transition countries. Third, as a �at tax is often a part of more fundamental tax reform, it can
simplify income taxation signi …
introduction of a �at tax would increase labour supply (incentives). Benedek and Lelkes (2007)
simulate a �at tax reform for …