Mihaila, Nicoleta - In: Studii Financiare (Financial Studies) 14 (2010) 3, pp. 102-113
In 1981, Robert Hall and Alvin Rabushka were formulating in the Wall Street Journal, in a paternalist manner, the contemporary argument in favour of the flat rate tax. The main advantage of the flat tax is the simplicity of the fiscal system. Then, a lower taxation will stimulate saving, the...
