The Spread of the Flat Tax in Eastern Europe: A Comparative Study

Eastern European Economics,Vol. 46, No. 3, pp. 49-67, 2008

13 Pages Posted: 19 Sep 2012  

Paul Dragos Aligica

George Mason University - Mercatus Center

Anthony J. Evans

ESCP Europe; ESCP Europe - Department of Economics

Date Written: 2008

Abstract

This paper is an exploratory comparative analysis of the spread of the flat tax in postcommunist Eastern Europe. The paper reviews the flat tax as a public policy prescription, discusses the various arguments that underpin its potential reception, introduces and applies a synthetic comparative method to study its spread in eleven East European countries, draws several conclusions regarding the conditions associated with implementing flat taxes, and suggests further research directions.

Suggested Citation

Aligica, Paul Dragos and Evans, Anthony J., The Spread of the Flat Tax in Eastern Europe: A Comparative Study (2008). Eastern European Economics,Vol. 46, No. 3, pp. 49-67, 2008. Available at SSRN: https://ssrn.com/abstract=2149214

Paul Dragos Aligica (Contact Author)

George Mason University - Mercatus Center ( email )

3434 Washington Blvd., 4th Floor
Arlington, VA 22201
United States

Anthony J. Evans

ESCP Europe ( email )

79 Avenue de la Republique
Paris, 75011
France

HOME PAGE: http://anthonyjevans.com

ESCP Europe - Department of Economics ( email )

United Kingdom

HOME PAGE: http://anthonyjevans.com

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