Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
states of Western Europe. The present paper uses a simulation modelto analyse the effects of revenue neutral flat rate tax … the welfare states of Western Europe. The present paper uses a simulation model
to analyse the effects of revenue neutral … states of Western
Europe.
JEL Classification: D31, D60, H20
Keywords: flat tax reform, equity, efficiency …