Effects of flat tax reforms in Western Europe

被引：34

作者：

Paulus, Alari ^{[3
]}

Peichl, Andreas ^{[1
,2
]}

机构：

[1] IZA, ISER, D-53113 Bonn, Germany

[2] Univ Cologne, D-5000 Cologne 41, Germany

[3] Univ Essex, ISER, Colchester CO4 3SQ, Essex, England

来源：

JOURNAL OF POLICY MODELING | 2009年 / 31卷 / 05期

基金：

英国经济与社会研究理事会;

关键词：

Flat tax reform; Income inequality; Labour supply incentives; Microsimulation; SIMULATION;

D O I：

10.1016/j.jpolmod.2009.06.001

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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. (C) 2009 Society for Policy Modeling. Published by Elsevier Inc. All rights reserved.

引用

页码：620 / 636

页数：17

共 35 条

[1] Labor supply responses and welfare effects from replacing current tax rules by a flat tax: Empirical evidence from Italy, Norway and Sweden [J].