Fuest, Clemens (contributor); Peichl, Andreas (contributor); … - 2007
tax reform ; equity ; efficiency ; distribution ; welfare … states of Western
Europe.
JEL Classification: D31, D60, H20
Keywords: flat tax reform, equity, efficiency … proposed a �at rate tax
for Germany.3
The introduction of �at rate tax systems is widely seen as a reform which may boost
e …