Paulus, Alari; Peichl, Andreas - 2008
xInstitute for Social and Economic Research (ISER), University of Essex, UK, apaulus@essex.ac.uk
zCenter for Public Economics … aggregated level. Simpli�cation can also decrease the costs of
administration and compliance.
However, �at taxes can have a … reforms have been very recent, research on their e�ects is probably
also limited due to the lack in those countries of high …