Paulus, Alari; Peichl, Andreas - 2008
a part of more fundamental tax reform, it can
simplify income taxation signi�cantly. The current systems in Europe have …) User Data Base made available by Eurostat;
the Austrian version of the EU-SILC made available by Statistik Austria; the …-60% in EU15 (see Eurostat (2007)). While the gains from lower and
�at tax rates are explicit for the top income range, they …