期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2007
卷号：2007
出版社：Universität Köln
摘要：The introduction of a .at tax is supposed to have several advantages. Administration and
compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive em-
ployment and growth e¤ects are expected. Despite these advantages, a .at rate tax is not very
popular in most Western European countries. The most important objection against a .at tax
states that a .at rate tax would be inequitable and unfair. The present paper uses a simulation
model based on a unique database of German micro data to provide empirical evidence for the
analysis of the equity and e¢ ciency e¤ects as indicators for the political feasibility of .at rate
tax reforms. Our analysis shows that the selection of the schedule and tax base parameters
are crucial for the e¤ects of .at tax reforms in terms of equity and e¢ ciency. A .at rate tax
with a higher basic allowance and a higher single rate has less harmful distributional e¤ects
than a .at rate tax with low basic allowance and tax rate. Nevertheless, the scenario with the
lowest parameter values for basic allowance and tax rate is the only alternative that leads to
positive labour supply and signi.cantly positive welfare e¤ects. Both labour supply and static
welfare e¤ects, however, are quite small. Although we have derived our results for the case of
Germany, we do think that similar patterns would be observed in other countries of Western
Europe. If this proves to be correct, it will be hard for .at tax reforms to invade the grown-up
welfare states of "Old Europe".
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