Voinea, Liviu; Mihaescu, Flaviu - In: Journal for Economic Forecasting (2009) 4, pp. 19-41
In this paper we focused on the flat tax impact on inequality in Romania. We compared 2005 against 2004, when we were able to isolate the flat tax impact from other factors. We found that the higher the gross wage is, the higher the flat tax gains are. The inequality indicators we calculated...