How Neoliberal Reforms Lose Their Partisan Identity: Flat Tax Diffusion in Eastern Europe and Post-Soviet Eurasia

Hilary Appel

Europe-Asia Studies, 2018, vol. 70, issue 7, 1121-1142

Abstract: In the post-communist world, the flat tax was a popular neoliberal fiscal reform that initially spread through dense networks of rightwing politicians and parties. Over time, its symbolism and appeal broadened, making this specific fiscal approach attractive to a wider range of actors and regimes. By considering the full set of post-communist flat tax cases and the competitive dynamics in the region, this article examines the evolution of this reform and demonstrates how the structure and the symbolism of the flat tax offered advantages to governments that eventually transcended regime type and partisanship.

Date: 2018
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DOI: 10.1080/09668136.2018.1465027

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