Bohacek, Radim; Zubricky, Jozef - Society for Economic Dynamics - SED - 2006
This paper studies the effects of a flat-tax reform in a dynamic, general equilibrium model with heterogeneous agents ….S. data on the distribution of wealth and income, and the shares of wealth and income for each occupation. The flat-tax reform … extensive margin, the entry and exit of firms. We also analyze the effect of the progressive tax schedule and the flat-tax …