Paulus, Alari; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2008
taxes.
JEL Classification: C81, D31, H24
Keywords: flat tax reform, income distribution, work incentives …. This argument is perhaps
weaker in developed countries, but it is often central for this kind of reform in developing and …
transition countries. Third, as a �at tax is often a part of more fundamental tax reform, it can
simplify income taxation signi …