Paulus, Alari (contributor); Peichl, Andreas (contributor) - 2008
IN WESTERN EUROPE
ON EQUITY AND EFFICIENCY
Alari Paulus and Andreas Peichl
April 2008
E�ects of �at tax reforms … in Western Europe
on equity and e� ciency
This version: 5th May 2008
Abstract
The �at income tax has become increasingly … politically successful in Western Europe so far. This also suggests that
Mediterranean countries with a rather small middle …