文章基本信息

标题：THE FLAT TAX EFFECTS – THEORETICAL AND EMPIRICAL EVIDENCE IN WESTERN AND EASTERN EUROPEAN COUNTRIES
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作者：Schiau Laura-Liana Moga Aura Carmen
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：This paper takes a close look at the advantages and disadvantages of the flat tax and looks at its proven benefits and failings in some European countries which adopted it and its theoretical or possible effects on the economies of other European countries which refuse the idea of a single tax rate for all types of revenues. Although there is a basic format of the flat tax, there are multiple flat tax proposals that have been adopted in different central and Eastern European countries. The Western Europe feels differently. With heavy budget obligations, these countries reject flat taxes because they say their countries wouldn't be able to afford a cut in their tax revenues. But in the same time they are struggling to compete with the growing reliance on flat taxes of the East.
关键词：flat tax, effects, benefits, failings.