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
George Mason University - Mercatus Center
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:
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
