Paulus, Alari; Peichl, Andreas - 2008
�t from
�at taxes.
JEL Codes: C81, D31, H24
Keywords: Flat tax reform, income distribution, work incentives, microsimulation …
In our �at tax reform simulations we replace all existing personal income tax deductions,
allowances and credits with a … the income
distribution. Finland and the UKwhich have average ETRs attribute much more importance to
the income tax …