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- Title
THE FLAT TAX EFFECTS - THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES.
- Authors
Laura-Liana, Schiau; Carmen, Moga Aura
- Abstract
This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its proven benefits and failings in some European countries which adopted it and its theoretical or possible effects on the economies of other European countries which refuse the idea of a single tax rate for all types of revenues. Although there is a basic format of the flat tax, there are multiple flat tax proposals that have been adopted in different central and Eastern European countries. The Western Europe feels differently. With heavy budget obligations, these countries reject flat taxes because they say their countries wouldn't be able to afford a cut in their tax revenues. But in the same time they are struggling to compete with the growing reliance on flat taxes of the East.
- Subjects
EUROPE; FLAT-rate income tax; SINGLE tax; INCOME tax; FLAT rates; INTERNAL revenue; FISCAL policy; TAXPAYER compliance; TAXATION
- Publication
Annals of the University of Oradea, Economic Science Series, 2009, Vol 18, Issue 3, p343
- ISSN
1222-569X
- Publication type
Article