Bibtex export
@article{ Barrios2020,
title = {Progressive Tax Reforms in Flat Tax Countries},
author = {Barrios, Salvador and Ivaškaitė-Tamošiūnė, Viginta and Maftei, Anamaria and Narazani, Edlira and Varga, Janos},
journal = {Eastern European Economics},
number = {2},
pages = {83-107},
volume = {58},
year = {2020},
issn = {1557-9298},
doi = {https://doi.org/10.1080/00128775.2019.1671201},
urn = {https://nbn-resolving.org/urn:nbn:de:0168-ssoar-74899-0},
abstract = {The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.},
keywords = {Steuersystem; tax system; Steuerpolitik; tax policy; Steuerprogression; tax progression; Bemessungsgrundlage; assessment basis; Einkommensunterschied; difference in income; Einkommensteuer; income tax; Ungleichheit; inequality; Simulation; simulation; Europa; Europe}}