Title: Progressive Tax Reforms in Flat Tax Countries
Authors: BARRIOS SALVADORIVASKAITE-TAMOSIUNE VIGINTAMAFTEI ANAMARIANARAZANI EDLIRAVARGA JANOS
Citation: EASTERN EUROPEAN ECONOMICS vol. 58 no. 2 p. 83-107
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
Publication Year: 2020
JRC N°: JRC118043
ISSN: 0012-8775 (online)
URI: https://www.tandfonline.com/doi/pdf/10.1080/00128775.2019.1671201
https://publications.jrc.ec.europa.eu/repository/handle/JRC118043
DOI: 10.1080/00128775.2019.1671201
Type: Articles in periodicals and books
Abstract: The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.
JRC Directorate:Growth and Innovation

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