Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2018
Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems …. However since income inequality is notoriously high in these countries, the question of introducing some progressivity in the … microsimulation and macro models, we find that a significant reduction in income inequality can be achieved by moving from a flat to a …