Is a Flat Tax politically feasible in a grown-up Welfare State ?

@inproceedings{Finanzwissenschaftliches2007IsAF,
  title={Is a Flat Tax politically feasible in a grown-up Welfare State ?},
  author={Finanzwissenschaftliche Diskussionsbeitr{\"a}ge Finanzwissenschaftliches},
  year={2007}
}
  • Finanzwissenschaftliche Diskussionsbeiträge Finanzwissenschaftliches
  • Published 2007
The introduction of a ‡at tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth e¤ects are expected. Despite these advantages, a ‡at rate tax is not very popular in most Western European countries. The most important objection against a ‡at tax states that a ‡at rate tax would be inequitable and unfair. The present paper uses a simulation model based on a unique database of… CONTINUE READING