PROS AND CONS RELATED TO FLAT TAX

Emilia Clipici () and Alina Hagiu
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Emilia Clipici: University of Pitesti, Romania

HOLISTICA Journal of Business and Public Administration, 2010, vol. 1, issue 1, 43-53

Abstract: Paper purpose – to answer the question “Which tax system is better, the progressive taxation one or the flat tax one?” Approach/method – The method consists of studying literature in the field and making an analysis at the level of the countries that have adopted the flat tax system Findings – the adoption of the flat tax should be accompanied by a decrease in the level of taxation, in order to achieve the desired effects Originality/value – although the government is the one who makes the decision to increase or decrease the fiscal burden, fiscal competition is the trendsetter in this area and subjects the state to constraints.

Keywords: flat tax; progressive taxation; fiscal competition Journal: HOLISTICA Journal of business and public administration (search for similar items in EconPapers)
JEL-codes: H21 H30 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:urn:urnste:v:1:y:2010:i:1:p:43-53

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