Hadler, Sandra; Moloi, Christine; Wallace, Sally - International Center for Public Policy, Andrew Young … - 2007
The objective of this paper is to provide an assessment of flat tax policies for policy makers. To do this, the paper … reviews the theoretical impacts of a flat tax - how might a flat tax affect a country's tax administration, revenue generation … particularly timely, since in recent years the ‘flat tax' has developed an aura as a panacea for some of the ills of tax policy and …