The 'Flat Tax(es)': Principles and Evidence

  title={The 'Flat Tax(es)': Principles and Evidence},
  author={Ricardo Varsano and Kevin Kim and Michael Keen},
This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form… CONTINUE READING

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