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

Anthony J. Evans () and Paul Dragos Aligica

Eastern European Economics, 2008, vol. 46, issue 3, pages 49-67

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.

Date: 2008
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Persistent link: http://EconPapers.repec.org/RePEc:mes:eaeuec:v:46:y:2008:i:3:p:49-67

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