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
Date Written: 2008
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: Suggested Citation