Skip to content

Journal Article

Effects of flat tax reforms in Western Europe

Authors

Publication date

11 Jun 2009

Abstract

Recent success of the flat income tax in Eastern Europe raises questions about whether there is scope for such a policy reform in Western Europe as well. We address this by estimating the potential distributional impact of various flat taxes for selected Western European countries. Our simulations show that in specific circumstances a revenue neutral flat tax reform can increase income equality and improve work incentives; however, in most cases there is an equity-efficiency trade-off. We show that the specific flat tax design and the welfare state regime play a key role.

Published in

Journal of Policy Modeling

Volume and page numbers

31 , 620 -636

ISSN

16

Links

www.elsevier.com/locate/jpm

Notes

Held online ASL - http://serlib0.essex.ac.uk/record=b1646457~S5


Related publications

  1. Effects of flat tax reforms in Western Europe on equity and efficiency

    Alari Paulus and Andreas Peichl

    1. Welfare Benefits
    2. Microsimulation
    3. Taxation

#519339


Research home

Research home

News

Latest findings, new research

Publications search

Search all research by subject and author

Podcasts

Researchers discuss their findings and what they mean for society

Projects

Background and context, methods and data, aims and outputs

Events

Conferences, seminars and workshops

Survey methodology

Specialist research, practice and study

Taking the long view

ISER's annual report

Themes

Key research themes and areas of interest