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Published in 2019 at "Economic Modelling"
DOI: 10.1016/j.econmod.2018.11.005
Abstract: The paper provides a quantitative assessment of the consequences of departing from a flat-tax system in the context of Slovakia. A behavioural microsimulation model of the labour supply is embedded into a general equilibrium framework…
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Keywords:
flat tax;
behavioural microsimulation;
end flat;
tax ... See more keywords
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Published in 2018 at "Social Science Quarterly"
DOI: 10.1111/ssqu.12532
Abstract: Objective This article quantifies the economic effects of a fundamental reform proposal for Germany's social security system that integrates most parts of the prevailing social security insurances into the general tax‐transfer system. Methods Drawing on…
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Keywords:
tax;
income flat;
tax revisited;
flat tax ... See more keywords